VAT and Conference Participation

VAT and Conference Participation – Why Swedish VAT Applies to EFUF 2026

According to Swedish tax law and the EU VAT Directive (2006/112/EC), all participation fees for conferences physically held in Sweden are subject to Swedish Value Added Tax (VAT). This rule applies regardless of the participant’s country of residence, company location, or VAT registration status.

1. The General EU VAT Rule for Services (Article 44)

Under the EU VAT Directive, the general rule for business-to-business (B2B) services is that the place of supply is determined by where the customer (the company purchasing the service) is established.
In most international transactions between businesses, this means that no VAT is charged by the supplier. Instead, the customer accounts for VAT in their own country under the Reverse Charge Mechanism (Articles 44 and 196 of the EU VAT Directive).

In such cases, the supplier issues an invoice without VAT, and the buyer self-assesses VAT in their home country — usually resulting in a neutral (“zero-sum”) VAT effect for the buyer.

2. The Exception – Conferences and Similar Events (Articles 53 and 54)

However, this general B2B rule does not apply to services that involve admission to cultural, educational, scientific, or similar events such as conferences, workshops, and seminars.
For these types of events, the EU VAT Directive specifies a different rule:

The place of taxation is determined by where the event physically takes place.

This means that when a person or organisation pays a registration fee for admission to a conference held in Sweden, the service is taxable in Sweden — regardless of where the participant or their organisation is based.

3. Application to EFUF 2026

Since the 28th European Forum on Urban Forestry (EFUF 2026) will be physically held in Malmö, Sweden, all participation fees are legally subject to Swedish VAT at 25%.

This applies equally to:

  • Participants from Sweden or other EU Member States

  • Participants from non-EU countries

  • Both individual and organisational registrations

The Reverse Charge Mechanism does not apply to conference participation, since EFUF 2026 constitutes an admission-based event open to multiple participants, not a private or bespoke B2B service.

4. Reclaiming VAT

Participants may, in some cases, be able to reclaim Swedish VAT through their national tax authority, depending on local tax rules and international agreements.
For EU-based organisations, this is typically done via the EU VAT Refund Scheme, and for non-EU entities, through the 13th Directive Refund Procedure.

Please note that the EFUF 2026 organisers are not responsible for handling, advising on, or facilitating any VAT refund processes.

5. Swedish Companies and Organisations

Swedish companies and public institutions that are VAT-registered may, as usual, deduct or reclaim the Swedish VAT (25%) through their standard VAT reporting to the Swedish Tax Agency (Skatteverket).