27% VAT should be applied for all Classroom Participants.
Only Online Participants qualify for VAT-exempt registration in the following two cases:
if the participant comes from an EU-member country and his/her organisation posseses an EU VAT number
if the participant comes from a non-EU-member country, participant has to provide a certificate of residence of his/her company proving the taxation status of the company
In all other cases VAT has to be added to the registration fee. In case of questions, please contact secretariat-at-erranet.org.
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