As of 2011, new VAT rules apply to the taxation of trade show services when trading with foreign countries.
VAT in trade with EU countries:The service is considered sold and shall be taxed in the country in which the buyer is established and operates if the buyer is a business entity. A business entity is a legal entity registered for VAT. This means that Elmia will not add VAT on its invoice and the buyer will be taxed in its native country. For Elmia to be able to exclude VAT from its invoice, the buyer must provide a valid VAT number.
If the buyer is unable to provide a valid VAT number, the sales country shall be considered to be Sweden and Swedish VAT shall apply.
VAT in trade with non-EU countries:If the buyer is established and has its operation in a non-EU country, no VAT is payable and the buyer shall not be taxed within the EU.
Facts Elmia Garden 2015
Number of direct exhibitors: 154Exhibition area: 4 688 sqmNumber of visitors: 3 029
Elmia Garden is arranged by Elmia AB. Co-organizer is BoGrönt.