Information about Value Added Tax (VAT) for Workshops Taking Place inside the European Union (EU)
Prices stated on MCE’s website, for all of our Workshops for Individual Managers (WIMs), are exclusive of any possible VAT charges.
If the invoice for participation needs to be sent to a company incorporated within the EU that has a VAT registration:
MCE will not charge VAT on invoices for participants in our 'Workshops for Individual Manager' taking place at locations in the EU. Current laws require that ‘The customer must account for VAT in his country of establishment’. The text on our invoice will say: ‘VAT due by the Customer - Reversed Charge Mechanism – art. 196 RL 2006/112/EU’.
The following exceptions apply:
- Participation in a workshop in France will result in a VAT charge. Workshops organized in France are subject to 19.6% French VAT as per French law. French authorities do offer a procedure (for non-French companies) to reclaim that VAT tax.
- Invoices sent to a company in Belgium are subject to 21% Belgian VAT, regardless of where in the EU the workshop takes place.
If the invoice for participation needs to be sent to a company incorporated anywhere outside the EU:
In this case, MCE will not charge VAT on its invoices for participants in 'Workshops for Individual Managers' at locations in the EU.
The following exception applies:
- Participation in workshops organized in France is subject to 19.6% French VAT in accordance with French law. French authorities offer a procedure to reclaim that VAT tax.