Important: New VAT regulations in Germany since 01.01.2026
- Food items are subject to a permanent sales tax of 7%.
- Beverages remain subject to the regular rate of 19% VAT.
If you offer a combined catering package for your conference participants, separate the food and beverage components. Provide a transparent breakdown of which service is subject to which tax rate.
Universities and research institutions often scrutinize invoices very carefully. Without a detailed breakdown, recipients are more likely to ask questions or even dispute the invoice.
In this article, we answer questions about the new regulations relating to conferences. Sources linked below are available in German only.
Are there any taxes to be paid at all?
Note: We have addressed the temporary reduction in VAT from July 1, 2020 in a separate article, in which we explain what event organizers need to be aware of.
Conferences are not mentioned in the exceptions. Does this mean that 19% VAT is generally due? Not always! The VAT law includes another important exception that organizers should be aware of: If the planned event can be classified as adult education, it is even completely exempt from VAT. However, this does not apply to everyone. To be able to calculate with 0% instead of 19%, three conditions must be met:
1. The nature of the event
Besides cultural and sporting events, the regulation primarily concerns lectures, courses and events that impart knowledge and information or are of a scientific nature.
In addition to conferences, congresses, and conventions, this also includes pure workshops. Therefore, if you offer workshops as part of your conference program, no taxes are due on them.
Incidentally, it doesn’t matter how many people attend the conference, as there are no regulations regarding minimum or maximum number of participants.
2. The organizers
Unfortunately, not all organizers can benefit from the tax exemptions. The legislation sets clear limits in this regard.
Public legal entities include, for example, chambers of industry and commerce, as well as – and this is particularly important in the case of conferences – universities.
From a tax perspective, the organization of scientific conferences and meetings is considered part of the research and teaching that every university carries out, which is why its educational events are generally exempt from VAT.
3. The revenues
Although “predominantly” is somewhat vaguely worded, it means that more than half of the profit should be used to cover costs.
If your conference isn’t primarily about profit and the profit margin isn’t disproportionately high, you generally don’t have to worry about any consequences if you stay slightly below the 50% threshold. This is the case if you set the registration fees somewhat lower from the outset to attract as many participants as possible with varying budgets.
However, if you calculate tickets with a flat tax rate of 7% or don’t tax them at all, you’ll have a problem if this later turns out to be an error. It will likely be difficult to demand additional payment from all participants.
Quite apart from the effort involved, such a procedure doesn’t exactly speak to the organizers’ competence. It’s possible, therefore, that the organizing team will end up stuck with the bill. If organizers fail to collect the tax, it can become expensive. The tax office will still demand the amount. If the tax debts are older, high interest charges and criminal proceedings for tax evasion will be added to the mix.
You should definitely keep this in mind when setting the ticket price. It makes a significant difference whether the ticket costs €300 (tax-free) or €300 (including 19% VAT). If you assume you don’t have to deduct any tax, you’ll mistakenly calculate with a net amount of €300. However, since VAT of 19%, or €57, is still applicable, this would ultimately amount to €57,000 for 1,000 tickets sold, which goes to the tax office. That’s a considerable sum that will significantly reduce your targeted profit.
Funded by participation fees
From a tax perspective, the question also arises about scientific conferences as to exactly what the amounts from ticket sales are used for.
There is one exception for speakers from abroad: Although they are part of the scientific program of the conference, their presentation is considered a service under §13b UStG and is subject to 19% VAT.
This includes, for example, the non-scientific supporting program or the accommodation of the participants.
Catering is also subject to VAT. The only exception is refreshments provided during breaks, which are considered a courtesy. Specific guidelines stipulate that coffee, tea, and pastries are not considered hospitality but rather a tax-free courtesy. The situation is different, however, when alcoholic beverages are served. For example, a champagne reception would be considered hospitality and therefore subject to VAT.
The role of sponsors
The distinction here lies primarily in the nature of the sponsor’s involvement in the conference proceedings. If sponsors actively present themselves and their services within the conference, value-added tax (VAT) must be paid. This applies to congresses with accompanying industry exhibitions as well as to conferences whose program booklet contains advertisements from sponsors. However, the tax exemption remains in effect as soon as the sponsorship is carried out in a more discreet manner: sponsors are only mentioned by name; their services are not advertised.
Mixed tax rates
The guidelines from the previous sections show that a uniform tax rate cannot be set for such a package.
While participation in the scientific conference program remains tax-free in the example calculation shown, catering is subject to 19% VAT and the conference proceedings to 7% VAT. The final price for the conference ticket is therefore composed of several services.
Does everyone who registers now must select each option individually due to the different tax rates, instead of adding the entire package to their shopping cart with one click? That depends entirely on the software used for participant registration.
In Converia, for example, the entire package can still be booked. When creating offers, organizers work with so-called sub-packages, which together form a complete offer package. A separate tax rate and price can be set individually for each sub-package. Furthermore, prices can vary depending on the target group (students, association members, etc.) or registration period (e.g., early bird).
When selecting an offer during registration, a message will appear indicating that it is subject to a mixed tax rate. You can itemize all individual items included in a package on the invoice.
By default, Converia already includes the corresponding tax information for offers with tax rates of 0%, 7%, and 19%, in accordance with legal requirements. Conference organizers can show or hide this information as desired, supplement it with their own additional information, or rephrase it as needed.
To make the sub-packages appear as individual items on the invoice documents, you only need to change one setting for the invoice template.
The invoices themselves are automatically generated for all participants at the start of the registration period, include the respective tax information for the offer packages and are sent by email – this can also be done automatically upon request.
Special rule: Reversal of the tax burden for foreign participants (§13b UStG)
A common misconception among event organizers is that participants from abroad don’t pay VAT. This is true insofar as organizers sometimes don’t have to remit VAT to the tax office for foreign conference participants and issue a net invoice that doesn’t include German VAT.
It always comes down to three aspects:
1. From which country does the person come?
Tax liability can be reversed for persons domiciled in another EU country and a third country. If the person is from the country, the reverse charge procedure does not apply.
2. Is it a business?
For EU citizens, this must be verified by entering their VAT ID number, which can be done, for example, during conference registration.
3.What type of service is involved?
In-person attendance at the conference is not eligible for reverse charge and, according to EU law, is always taxed at the location of the event. Different regulations may apply to virtual or hybrid conferences.
This results in invoices with two types of items: those for which VAT is due at the conference location, and those for which the tax is due at the participant’s company headquarters. This must be clearly stated on the invoice.
Organizers are therefore better off using software from the outset that can handle the reverse charge mechanism and generate invoices based on the information provided. Anyone who knows the details of their conference’s taxation can easily integrate this into conference software like Converia.
The structure of your planned conference is similar, and you’re unsure how to incorporate the tax rates into your offers? We’re happy to help and discuss with you whether and how you can make your event’s registration process simple and transparent.
Note
This article provides an overview of the taxation of event tickets and does not constitute legal advice. It is not exhaustive and cannot replace professional tax advice. For specific questions regarding special regulations for your event, you should always consult a tax advisor.