[LDAPCon 2015] Booking agents and social media

[Andrew Findlay]

On Thu, Feb 05, 2015 at 02:07:10PM +0000, Kimball Johnson wrote:

> On 5 February 2015 at 14:02, Emmanuel Lécharny <elecharny at gmail.com> wrote:
> 
>     They may, but it will have no impact whatsoever on your accounting. The
>     pb is that, from a taxe POV, an event such LDAPCON is considered as
>     'final', ie, the VAT can't be claimed back by the organizer. The reason
>     being there is no way to create a 'chain' of VAT down to the public, as
>     ther eis no way to know who will reclaim the VAT.
> 
> I don't quite know what you mean by that.  We can claim back all the VAT that
> is charged to us by supplies, and then we just charge VAT on top of the ticket
> price.

Maybe LDAPGTF (the organisation behind LDAPCon 2013) was not VAT
registered.

> A large number of the attendees will work for VAT registered companies, and so
> they will claim back the VAT, and in turn charge VAT to their customers.
> 
> The point is you should not take any VAT into account in your budgeting and
> accounting, the only place you care about it is adding 20% to the final ticket
> price.

As many of the attendees will be non-UK-based we need to understand
the 'place of supply' regulations. In this case I think the place of
supply is probably Edinburgh, so we have to add VAT for everyone.
EU-based companies may be able to reclaim the VAT via their local tax
office. I suspect that non-EU people will not be able to get the VAT
back. It may be worth checking with the tax office.

[ If we were selling a *remote* service or delivering a thing or service
in the customer's home country we would 'reverse charge' EU
VAT-registered customers. Non-EU customers would be 'outside the scope
of VAT' but might be liable for tax in thier own country. In both case
we not add VAT to the invoice but would have to state the reason on
the invoice. You don't want to know about supplying EU-based consumers... ]

Andrew
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