For events with the venue located in Germany: The stated participation fee is subject to standard VAT at a rate of 19%. This will be shown separately on the invoice.
For events with the venue located abroad: The stated participation fee is a net amount. VAT is determined in accordance with the tax regulations of the respective country where the event takes place.
For online events: The stated participation fee is subject to standard VAT at a rate of 19%. This will be shown separately on the invoice. For participants whose company is based abroad, the reverse-charge procedure applies. For companies based in the EU, a valid VAT ID must be provided in order to apply the reverse-charge procedure.