ESOMAR Awards Gala Dinner 2025

Article 53 of the EU VAT Directive (Council Directive 2006/112/EC) says that for the right of entry to cultural, artistic, sporting, scientific, educational, entertainment or similar events in exchange for a ticket or payment, the place of supply is where the event physically takes place. 

• Example 34: When an US company for business purposes pays for the entry to an conference in The Netherlands, the ticket will contain Dutch VAT. That applies whether the ticket is bought on-line or at the ticket booth.
• Example 35: For a conference organised in Stockholm for participants paying a fee to attend, Swedish VAT is charged.
• Example 36: The work of drawing up a scientific report by the University of Cologne for a pharmaceutical company in Denmark will be subject to Danish VAT and accounted for by the Danish company (because it is not a service in relation to the admission to an event). This service will instead be taxed under the general rule of Article 44.
   

As the conferences are held in the Netherlands the place of supply is the Netherlands. Unfortunately, this means we have to add 21% VAT to all delegate places. This is regardless of where your company is based.

Can I claim it back?

Most attendees are able to claim back their VAT once it has been paid and we are very happy to provide invoices to help you do this. You can also claim back VAT on your hotel, travel costs and other expenses at the same time. This should allow you to save 21% on many of your costs. 

How can I claim it?

You claim back VAT from Dutch Tax and Customs Administration (Belastingdienst).

The name of our company – is ESOMAR BV. Our VAT number is NL 8065.65.615B01 the relevant forms and more information are below:

For businesses registered for VAT in another EU country

For non-EU businesses and companies not registered for VAT in the NL 

Please contact finance@esomar.org if you need copies of invoices or more information.

Due to increasingly inflexible payment terms provided by conference venues, ESOMAR accepts written requests for cancellation up to 7 days in advance of a scheduled ESOMAR event.

Requests for cancellation received up to 14 days in advance will incur a first tier cancellation charge and requests received up to 7 days in advance will incur a second tier cancellation charge.

The following charges will apply:

In the event of exceptional circumstances such as a bereavement or similar uncontrollable events, ESOMAR may, at its sole discretion, consider a written application for cancellation, provided it is received no later than 3 working days after the scheduled event, and written independent verification of the event is attached. In all circumstances however, a cancellation fee will be applied.

ESOMAR permits registered delegates to name a substitute to attend in their place. Should the substitute not benefit from the same rates (non-member and member rates), ESOMAR will charge the difference between the rates.

Written requests for cancellations may be sent by e-mail to events@esomar.org

The only exception to these terms is In the case of force majeure; in such an instance, where ESOMAR cannot reasonably be expected to execute the scheduled event, ESOMAR will communicate the permissible options to the affected delegates.