reclaim VAT trade fair Belgium

Trade fair participation in Belgium often falls under the refund scheme

Stand rental, registration fees and other costs directly linked to a trade fair or exhibition in Belgium fall within the cost categories that may be eligible for refund under Directive 2008/9/EC. A Dutch entrepreneur trading there pays Belgian VAT on the participation, and that VAT cannot be offset in their own Dutch return. Via the refund request to Belgium, it follows the same process as other foreign costs: per cost category, per period, with invoices as supporting documentation.

Where it becomes less straightforward are the surrounding costs: the hotel, meals during the fair days, transport to the venue. Each EU country determines for itself which cost categories it allows in full, in part, or not at all in a refund request, and Belgium is no exception. Restaurant costs and hospitality are in practice subject to exclusions or limitations at several Member States; whether and to what extent this applies to Belgium for a specific cost item is set out in the official list that the Tax Administration maintains per country. Anyone who has traded at a fair in Belgium would therefore be well advised to split the costs by type — stand, transport, accommodation, catering — rather than treating them as a single item, because the rules differ