[Air-L] VAT charges for IR.11

Michael Zimmer zimmerm at uwm.edu
Tue Jul 13 06:08:57 PDT 2010


Dear AoIR colleagues:

Due to Swedish law, conveners of conferences in Sweden are required to charge a 25% VAT on registration fees and related charges.  AoIR has hired Deloitte to set up our official VAT account, and facilitate collection, reporting, and transfer of the VAT fees to the Swedish tax authority.

Over the past several weeks, we have consulted with Deloitte, and the Swedish tax authority directly, to get a better understanding of how VAT charges might be refundable to non-Swedish citizens. As Dan Burk has noted, there is ambiguity regarding the language used on the various VAT documents provided. Although there still remains some lack of clarity, it appears that it will be very difficult for *individuals* to recover the VAT. The Swedish tax authority appears to consider tax recoverable only by businesses ("entrepreneurs") who are collecting VAT (or the equivalent) in their home countries, and can demonstrate that they are authorized to do so.

Unfortunately, neither myself nor AoIR can provide specific tax advice. If your institution is paying your registration and related VAT fees, I'd advise you direct your business office to the documents and links provided on the IR11 website. If you are paying out of your own pocket, your options. unfortunately, might be more limited.

-Michael Zimmer
Treasurer, AoIR



-- 
Michael Zimmer, PhD
Assistant Professor, School of Information Studies
 (Interim Undergraduate Program Director)
Associate, Center for Information Policy Research
University of Wisconsin-Milwaukee
e: zimmerm at uwm.edu
w: www.michaelzimmer.org


On Jul 12, 2010, at 3:21 AM, Dan L. Burk wrote:

> My observation is entirely pragmatic, which is that I hope there is some
> additional information available regarding VAT refunds, or else the cost
> of registration really does seem to be prohibitive.
> 
> The instructions on VAT linked from the site indicate that refunds are
> available to "entrepreneurs" whose business is sited outside the EU zone,
> and the refund requires a "certificate from a competent authority" showing
> that the applicant is such an entrepreneur.
> 
> I frankly have no idea where one would go for such a certificate, and
> doubt that the majority (if indeed any) of us would qualify for one if we
> knew where to apply.  Perhaps there is something more to the refund
> process than meets the eye, in which case I hope the organizers will share
> that with us.
> 
> Regards, DLB
> 
> Dan L. Burk
> Chancellor's Professor of Law
> University of California, Irvine
> 4500 Berkeley Place
> Irvine, CA  92697-8000
> Voice: (949) 824-9325
> Fax: (949)824-7336
> bits: dburk at uci.edu




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