VAT chargeConference Registration
Conference fees incur the Portuguese VAT rate of 23%, according to article 53 of the EU VAT Directive.
All taxpayers incur this fee for attending the conference, whether the company is from the EU or not, as there is no exemption to Article 53 of the EU VAT Directive.
Exhibition Stand Rental
Belgian taxpayers must pay Belgian VAT at a rate of 21% as ESTA is a Belgium-based association. For other taxpayers a reverse charge of the VAT is applicable, according to Article 196 of Directive 2006/112/CE.
The allocation of booths is on a “first-paid, first-served” basis. All booths need to be paid before the conference.
Belgian taxpayers must pay the Belgian VAT rate of 21%, as ESTA is a Belgium-based association. For other taxpayers a reverse charge of the VAT is applicable, according to Article 196 of Directive 2006/112/CE.
ESTA Pro Forma and Invoice
When you register your participation for the conference, ESTA will issue you with a pro forma. Once the pro forma is paid, you will receive an invoice. For non-Belgian exhibitors and sponsors, a VAT invoice will be issued immediately upon reservation of the booth/sponsoring.
VAT Refund for Participants
You can claim for the reimbursement of VAT for the conference if you are an EU-based company, by contacting your country’s taxation website. The claim must be made within six months of the end of the calendar year in which the event took place.
Please note that the Portuguese VAT number is a temporary number which will be cancelled upon the closure of the accounts of the conference, and those who want to recover VAT paid in Portugal need to start the process before the VAT number is cancelled (ie probably around end of October/beginning of November). It may not be possible to recover VAT once ESTA temporary VAT registration is cancelled.
ESTA's Portuguese VAT number applicable to the conference is PT 980571049