As Belgian Company, we intend to organise a seminar in Italy, for Belgian Accountants and Belgian “Commercialisti”.
The price include the course of the 2 Professors and the lodging, for a few days, in an Italian hotel.
If we organise the seminar, do we have to apply a IVA of 20 % on our “sales” invoices ?
Do we need to be registered at the IVA , in Italy, for this particular event ? ( I possess a Belgian VAT number)
Our accountant in Italy says that Italian VAT is not applicable, on our sales, and that the hotel has to bill without IVA, but we are not sure.
Could you please confirm what we need to do, please ?
Because the price of the seminar include some hotel costs, can we recover the IVA , included in the hotel bill ( including IVA on meals and drinks , I suppose)?
My clients will be entitled to ask the refund of the IVA paid. Is it correct, please ?
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No Iva for your sales invoices regarding meetings in Italy.
Belgium TVA number is enough in Italy to make an invoice.
Hotels may issue invoices with IVA but you (only company with IVA) can recover these amounts by filling a particular italian form.
See more details on http://ilcommercialista.blogspot.com/2009/05/recupero-iva-per-le-societa-non.html and also about the form see the istitutional italian web site http://www1.agenziaentrate.it/inglese/vat_utilities/vat_refunds.htm.
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