The applicability of the 0% VAT rate or possible refunds of Value Added Taxes for services provided in or outside the European Union is a complex matter, depending on many factors (place of services, country of origin or destination etc.). We would like to give you an overview:
| Location | Applicable VAT |
|---|---|
| Germany (i.e. Berlin) | All customers will be charged 19% VAT. |
| Italy (i.e. Rome, Bergamo) | All customers will be charged 22% VAT or if applicable without VAT in reverse charge. |
| Singapore | No VAT will be charged. |
For In-house courses worldwide (B2B):
The applicable VAT depends on the place of service or the place of residence of the recipient of the service.
For virtual training courses provided by airsight GmbH:
- 19% VAT will be charged for:
- German customers,
- private non-EU customers,
- private EU customers or authorities without a valid EU VAT identification number.
- 0% VAT will be charged for:
- EU corporate enterprises or authorities with a valid EU VAT identification number,
- non-EU enterprises or authorities.
If you are booking a seat for a participant from an EU corporate enterprise or authority, please enter your EU VAT identification number during the checkout process.
For virtual training courses provided by airsight Italy SRL:
- 22% VAT will be charged for:
- Italian customers and enterprises.
- 0% VAT will be charged for:
- EU corporate enterprises or authorities with a valid EU VAT identification number,
- non-EU enterprises or authorities.
If you are booking a seat for a participant from an EU corporate enterprise or authority, please enter your EU VAT identification number and whether your organisation is obliged to submit an INTRASTAT declaration during the checkout process.
- The VAT rate according to your place of residence will be charged for:
- Private EU (OSS)
Please note: The final price will be shown on your invoice.
Our clients (e.g. Aviation Authorities or Aerodromes) generally can obtain a refund of the VAT, e.g. if located within the European Community with a valid EU Tax ID Number or through a bilateral agreement between the involved countries. However it is not always the case and VAT may be applied and not refundable.
Therefore, airsight advises potential participants to liaise with their financial department for this subject matter, in order to assess how the VAT may be applied to the course fees and if the VAT is refundable.
Further information can be obtained by contacting the German Federal Central Tax Office (phone: +49 228 406-1200, Web: www.bzst.de ). In case of difficulties, airsight proposes its assistance on the subject: please contact airsight training department (E-Mail: training@airsight.de).