reclaim VAT trade fair Germany

Stand fees and fair participation are eligible for refund

VAT paid in Germany for a stand at a trade fair or exhibition — stand rental, participation fees, connections for electricity or internet, listing in the catalogue — falls under the refund scheme of Directive 2008/9/EC. This is one of the cost categories included in this scheme for Dutch entrepreneurs who do not file a VAT return in Germany but have made business expenses with VAT there. These costs are classified separately when claiming the refund, apart from for example travel or accommodation costs incurred during the same fair period.

A fair visit often gives rise to other costs: accommodation, meals, representation towards customers or contacts. These do not automatically fall under the same treatment as the stand costs themselves. Germany can, like any refund country, set its own conditions on what for a particular cost category is or is not eligible for refund — this is set out per country in the Requirements list of the Tax Administration. For a complete picture of what a specific invoice or receipt yields, it is therefore necessary to look at the cost category under which the expense falls and at what