VAT position

Pro Global Media, organiser of the Global CemFuels Conference, has taken extensive top-level VAT and tax advice with regards to the organisation of the event.

VAT is charged at different rates on different aspects of the conference (0% on exhibition stands*, 10% on the conference dinner, 22% on everything else).

Italian companies are responsible for paying Italian VAT through the reverse charge mechanism, according to article 17, par. 2 of Presidential Decree no. 633/1972, and are therefore not charged VAT during registration.

All other customers are charged Italian VAT, according to rule of Article 44 of Directive 2006/112/EC (7-ter in Italian VAT law) which they may be able to reclaim through their own company VAT returns, using the VIII VAT Directive VAT refund procedure.

Companies from outside the EU will not be able to reclaim Italian VAT.

*According to Article 31(bis), Paragraph 3 of Regulation (EU) No. 282/2011 and clarification provided by the EU Commission with 2015 Explanatory notes - on place of supply rules for services related to immovable properties, the provision of an exhibition stand is not subject to VAT, based on generic place of supply rules (art. 44 of the EU VAT Directive).

The Italian VAT number of Pro Global Media is IT00387889991, and the fiscal code is 00387889991.