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:
For public training courses that take place in Berlin:
All customers will be charged 19% VAT.
For virtual training courses:
19% VAT will be charged for
- German customers
- private non-EU costumers
- 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 In-house courses:
The applicable VAT depends on the place of residence of the recipient of the service.
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: firstname.lastname@example.org).