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 conference registration fees for conferences held in person 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 the supplier does not charge VAT. 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—which usually results 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 organization pays a registration fee to attend a conference held in Sweden, the service is subject to tax in Sweden —regardless of where the participant or their organization is based.

3. Application to EFUF 2026

Since the 28th European Forum on Urban Forestry (EFUF 2026) will be held in person 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 organizational registrations

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

4. Reclaiming VAT

In some cases, participants may be able to claim a refund of Swedish VAT through their national tax authority, depending on local tax rules and international agreements.
For organizations based in the EU, this is typically done through the EU VAT Refund Scheme, and for non-EU entities, through the 13th Directive Refund Procedure.

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

5. Swedish Companies and Organizations

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