On Tue, 2011-03-22 at 10:57 +0100, M.-A. Lemburg wrote: > David Mugnai wrote: > > On Tue, 2011-03-22 at 01:38 +0100, M.-A. Lemburg wrote: > >> David Mugnai wrote: > >>> On Mon, 2011-03-21 at 18:58 +0100, M.-A. Lemburg wrote: > >>>> Hello, > >>> Hi > >>> > >>>> I have two questions regarding the registration process: > >>>> > >>>> 1. Speaker signup > > [snip] > >> > >> Understood, but since speakers have to pay a different conference > >> fee, I was wondering how to register for the conference. Should I > >> first register and then submit a talk, or first submit a talk > >> and then register ? > > > > I understand where the misunderstanding arose. Probably our site is not > > clear enough; we don't have different account types, just different > > ticket fares. So submit your proposal and wait for the results of the > > community voting. If your talk will be accepted we will email you the > > instructions to obtain a discounted ticket (sorry but I don't know yet > > the discount amount). > > Ok. > > >>>> 2. Charging VAT to companies > > [snip] > >> Great. > >> > >> Note that reverse charging the VAT doesn't have anything > >> to do with how much VAT you (would) have to charge in Italy. > >> It puts the obligation to pay VAT on the buying > >> company, instead of on Python Italia. As a result, the > >> taxation happens in the EU country of residence of the > >> company, rather than in Italy, making things a lot easier > >> for both sides. > >> > >> For this to work, Python Italy and the company must both > >> have a VAT ID and the IDs of both must be listed on the > >> invoice. > > > > > > This is the answer from our business consultant: > > > >> According to article 52 of Directive 2006/112/EC the place of VAT > >> taxation of cultural and educational services is the place where the > >> services are physically carried out. Therefore the purchase of > >> tickets > >> for the attendance of EuroPython 2011 should be taxed in Italy. > >> > >> Of course our invoice will show Italian VAT separated from the > >> taxable > >> amount; anyway as for the above mentioned Article 52, this operation > >> cannot go under the intra-UE VAT reverse-charge scheme. > > Thanks for cross-checking. I wasn't aware that the special rule > for conferences is still in place, since the EU changed the > above directive in Directive 2008/8/EC to use the general approach > of taxing B2B transactions at the location of residence of the company > receiving the services. > > http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/vat_on_services/index_en.htm > > You can now find the exception to the general rule (article 44) > in article 53. > > Perhaps you could add a page regarding VAT refund to the site, > something like this page for a Swedish event: > > http://ebneo.org/wp/index.php/details/vat-refund/ > > This is the official EU page covering the refund topic: > > http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_refunds/index_en.htm > > For German companies, this is the page they need to check: > > http://www.bzst.de/DE/Steuern_International/Umsatzsteuerverguetung/01_Inlaendische_Unternehmer/Inlaendische_Unternehmer_node.html
Thanks for the references. I have included a link to the explanation page on europa.eu in the registration page, and will add a VAT refund page later with more information from our business consultant. -- Giovanni Bajo :: [email protected] Develer S.r.l. :: http://www.develer.com My Blog: http://giovanni.bajo.it Last post: Compile-time Function Execution in D _______________________________________________ EuroPython 2011 - Florence June 19-26 http://ep2011.europython.eu/ EuroPython mailing list [email protected] http://mail.python.org/mailman/listinfo/europython
