Key VAT Issues for Non-Profit International Organizations
Introduction to VAT issues faced by non-profit international organizations, including VAT positions, economic activities, exemptions, input VAT recovery, Belgian VAT desk events, VAT implications, subsidies, grants, and more. Learn where to find help and guidance for VAT reviews, compliance, and cross-border VAT matters.
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Presentation Transcript
UIA ROUNDTABLE VAT DESK Place Constantin Meunier, 20/6 B-1190 Bruxelles, Belgique : 02/351.26.00 : 02/351.12.01 E-mail: info@vatdesk.be Site web: www.vatdesk.eu 13 November 2015
UIA Roundtable Introduction VAT DESK Place Constantin Meunier, 20/6 B-1190 Bruxelles, Belgique : 02/351.26.00 : 02/351.12.01 E-mail: info@vatdesk.be Site web: www.vatdesk.eu 13 November 2015
Introduction Key VAT issues of non-for-profit international organizations (NFPO) : VAT position or NFPO: Economic activities: scope; Exemption: conditions Input VAT recovery: How much? BELGIAN VAT DESK Events: VAT implications Subsidies/Grants Projects): assessing impact on VAT recovery (e.g. EU funded 3
UIA Roundtable Where to find help ? VAT DESK Place Constantin Meunier, 20/6 B-1190 Bruxelles, Belgique : 02/351.26.00 : 02/351.12.01 E-mail: info@vatdesk.be Site web: www.vatdesk.eu 13 November 2015
Where to find help ? There is a need for: VAT Review: assessing your NFPO s VAT position correctly (avoiding liabilities & missed cost save) VAT Compliance: complying with your VAT obligations in 28 EU countries European VAT Desk: tailor-made budget Cross-border VAT review & VAT compliance in 28 countries BELGIAN VAT DESK 5
UIA Roundtable Workshop 1 VAT DESK Place Constantin Meunier, 20/6 B-1190 Bruxelles, Belgique : 02/351.26.00 : 02/351.12.01 E-mail: info@vatdesk.be Site web: www.vatdesk.eu 13 November 2015
VAT Position NFPO may be (either): Normal: no exemption and full VAT recovery Exempt: fully exempt without VAT recovery Mixed: partial exemption and proportional VAT recovery Partial VAT-able: partly with partial VAT recovery Non VAT-able: no economic activity without VAT recovery Parameter: Type of Revenue (membership, event, grant, donation, consultancy etc.) Examples BELGIAN VAT DESK economic activity 7
Exemptions Nor-for-profit: variable concept but, from EU Law, non-distribution of profit to members Cultural; Education & vocational training; Lobby & advocacy; Health & social security; BELGIAN VAT DESK NOT EXEMPTED: Events R&D Networking, marketing Etc. 8
Events Events can generate inter alia registration, sponsorship and exhibition fees. Local VAT registration registration fees is due in the country of event s venue VAT treatment of PCO invoicing: One single VAT treatment; Various VAT treatments; required: VAT on BELGIAN VAT DESK VAT recovery of event related cost (catering, accommodation etc.) 9
Events 3 scenarios NFPO is full organizer; PCO is principal; NFPO transfers the right to organize the event to PCO BELGIAN VAT DESK commissionaire and NFPO is 10
Subsidies & Grants 3 Types Grant service agreement (call for tender) : grant = price Exemption VAT recovery BELGIAN VAT DESK Operational grant: grant price No VAT due on grant No VAT recovery Project grant (call for actions): grant can be a price depending on scope and specific conditions 11
CONTACTS Philippe Noirhomme European VAT Desk Place Constantin Meunier, 20/6 1190 Brussels : 02/351.26.00 : 02/351.12.01 : 0497/59 72 77 pn@vatdesk.eu www.vatdesk.eu BELGIAN VAT DESK 12
