INFORMATION ON VAT
The procedure applicable to any service
rendered by CENELEC to an external company applies:
§ an invoice will be addressed by CENELEC to the sponsor,
mentioning the subject and the amount without VAT.
§ if the sponsoring company is located in a country of the
European Union, except Belgium, and if the company has a VAT number,
this VAT number must be mentioned on the invoice and no VAT will
be charged;
§ if the sponsoring company is located in Belgium (with or
without VAT number) or if the company is located in another country
of the European Union and has no VAT number, VAT of 21% must be
charged onto the amount of the invoice;
§ if the sponsoring company is located outside the European
Union, no VAT must be applied ("service to a company external
to EU").
N.B. if the main sponsor chooses to have an exhibition stand in
the lobby, 22% Polish VAT must be charged onto the amount of the
invoice.
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