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Milan Expo 2015 is an expository event, where Official and Non-Official Participants present their competences in relation to the exposition topic, supply visitors with promotional info and present their products.

For VAT purposes, since concerning "Exhibitions and fairs", we must include in the category of optional services related to the realization of Milan Expo 2015:

  • The supply of services performed by the owner of expository spaces to those, who organize the event;
  • The supply of services by the event organizers to companies and individuals taking part in the event;
  • The services directly linked to the setting out of stands, as far as customers are the Participants in the event.

According to the Agreement, the Organizer needs to supply Official and Non-Official Participants with any necessary infrastructural and organizational interventions, including the supply of general services, such as telecommunication, water and electrical services and the management of expository spaces.

Pavilions can be built and managed by either the Organizer (if Participants require it) or another Italian company, being these services included in the optional services for Milan Expo 2015.

Regarding local relevance, it depends on customers’ status and the place where they are located:

  • If the customer is not a VAT taxpayer, the performance of services related to exhibitions and fairs, the performance of the services of the organizers, and the performance of optional services related to the above, is considered performed in Italy, under the condition that they are materially performed there (B2C);
  • If the customer is a VAT taxpayer, those performances are considered performed in Italy when they are performed to VAT taxpayers with residence in Italy (B2B), otherwise the services are not taxable in Italy.

In order to verify the clients’ status:

  • If they are EU citizens, what counts is the VAT community identification number communicated by the same client to their supplier;
  • If they are extra-EU, their status of taxpayers must be verified by other data.

In particular, clients are considered settled in Italy when:

  • they have domicile or residence in Italy, but in this latter case they shall not have domicile abroad;
  •  they are dealing through a permanent establishment in Italy, and they have domicile or residence abroad, but with limitation to those operations performed or received by the permanent establishment.

Application of these criteria helps clarifying the VAT regime of purchases made by Official and Non Official Participants.