Conferences that take place in the UK are liable for UK VAT as they are classified under VAT legislation as 'services supplied where performed' and therefore VAT of the country hosting the conference must be charged.

Overseas delegates must pay the VAT charged on their invoice initially but can potentially reclaim this back from the UK VAT office. For information on reclaiming VAT see HMRC Reference: Notice 723A (November 2010) "Refunds of VAT in the European Community for EC and non-EC businesses" which can be obtained from www.hmrc.gov.uk