Tax Reclaims for Conferences
New Irish legislation enables VAT reclaims on accommodation costs incurred by conference delegates
A business delegate attending a qualifying conference is entitled to reclaim the VAT paid in respect of accommodation costs incurred while attending that conference.
A qualifying conference means a conference or meeting in the course or furtherance of business organized to cater for 50 or more delegates which takes place at a venue designed for the purposes of hosting 50 or more delegates. The procedure for reclaiming this VAT is as follows:
For businesses registered for VAT in Ireland, it can be included as a deduction in their normal bi-monthly VAT return. For businesses established in other EU Member States a claim can be made to the Irish VAT authorities under the Eighth VAT Directive (79/1072/EEC)
For businesses established outside the EU, a claim can be made to the Irish VAT authorities under the Thirteenth VAT Directive (86/560/EEC)’
A system called Tax Back International has been set up to assist companies who don’t have the expertise or resources themselves to maximize their VAT returns, please go to www.irishrefunds.com/dcb for more details.
For more information, contact:
The Office of the Collector General
Unregistered VAT Repayment Section