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Date: 10 June 2022
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VAT Guidance Note for Suppliers
Purpose of this Note
This guidance note (Note) provides Value-Added-Tax (VAT) invoicing guidance for entities
supplying goods or services to the European Centre for Medium-Range Weather Forecasts
(ECMWF) headquarters in the United Kingdom (UK) or to its duty stations in Italy and
Germany.
The present Note is directed to suppliers with a direct contractual relation with ECMWF. It
cannot be applied to sub-contractors. Suppliers remain solely responsible for complying with
all tax and other relevant regulations applicable to them.
The Note does not attempt to cover all possible supply constellations and VAT implications.
It does not cover, for instance, input VAT recovery by ECMWF suppliers or customs provisions
on import and export. Importantly, the Note does not substitute for tailored legal or tax
advice in individual circumstances.
VAT Exemption ECMWF
ECMWF is an international intergovernmental organisation exempted from VAT on
substantial purchases within the scope of its official activities in its host countries (UK, Italy,
Germany), its other Member States and certain Co-operating States
1
. Consequently, ECMWF
in such circumstances is not liable for VAT.
Legal Basis
The VAT exemption is based on the Convention establishing ECMWF (Article 16) and the
related Protocol on Privileges and Immunities (Article 4). It is further specified in ECMWF’s
host country agreements with the UK
2
and the Italian Republic
3
as well as specific assurances
by Germany of certain privileges before entry into force of the prospective hosting agreement
with Germany.
In addition, national and regional legislation may be relevant for suppliers in specific
circumstances, such as Directive 2006/112/EC of 28 November 2006 on the common system
of value added tax (EU VAT Directive) and the relevant national implementing laws.
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ECMWF Member States (April 2022): Austria, Belgium, Croatia, Denmark, Estonia, Finland, France, Germany,
Greece, Iceland, Ireland, Italy, Luxembourg, the Netherlands, Norway, Portugal, Serbia, Slovenia, Spain,
Sweden, Switzerland, Türkiye and the United Kingdom.
Co-operating States which have afforded ECMWF privileges and immunities (April 2022): Bulgaria, Georgia,
Latvia, Lithuania and North Macedonia.
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The European Centre for Medium-range Weather Forecasts (Immunities and Privileges) Order 1975 No. 158.
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LEGGE 27 novembre 2017, n. 170.
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Importantly, further to the UK leaving the European Union (EU), the EU VAT Directive is in
principle not applicable anymore in the UK and the UK is no longer part of the EU Taxation
and Customs Union. A new VAT regime applies in the UK since January 2021.
Invoicing Instructions for Suppliers
Set out below are a brief introduction to minimum requirements for invoicing and, in two
separate tables, more detailed guidance for the supply of goods and the supply of services.
1. General VAT Invoicing Instructions
All invoices shall indicate the reference number of the contract and the purchase order.
Unless agreed otherwise, the amounts shall be indicated in GBP for supplies to UK and
indicated in EUR for supplies to Italy and Germany. As applicable, the VAT number of the
supplier, VAT percentage and VAT amount shall be indicated on the invoice. Suppliers can
send invoices via e-mail to one of the following addresses corresponding with the place of
supply mentioned in the contract with ECMWF.
Place of supply Reading
Place of supply Bonn
Place of supply Bologna
ECMWF
Finance Office
Shinfield Park, Shinfield Road
Reading RG2 9AX
United Kingdom
ECMWF
Robert-Schuman-Platz 3
53175 Bonn
Germany
ECMWF
Via Stalingrado 84/3
40128 Bologna
Italy
[email protected]
[email protected]
[email protected]
ECMWF is not registered for VAT in any jurisdiction. Accordingly, the Centre neither holds a
Tax Identification Number or Reference nor a VAT number in any country. ECMWF’s Italian
“Codice Fiscale” (which is not a VAT number) is 91148050684.
2. Specific VAT Invoicing Instructions - Supply of Goods
Supplier Location
VAT Treatment
Supplier established in UK
The supplier shall issue an invoice with UK
VAT charged.
Supplier established in EU member
state
The supplier shall issue an invoice without
VAT charged.
Supplier established in another state
The supplier shall issue an invoice without
VAT charged.
Supplier Location
VAT Treatment
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Supplier established in Germany
The supplier shall issue an invoice with
German VAT charged.
Supplier established in EU member
state (except Germany)
The supplier shall issue an invoice without
VAT charged.
ECMWF will issue VAT exemption
certificates to EU-based suppliers. The
supplier should keep the certificate as
evidence for its tax authority.
Supplier established in another state
The supplier shall issue an invoice without
VAT charged
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.
Supplier Location
VAT Treatment
Supplier established in Italy
The supplier shall issue an invoice without
Italian VAT charged.
ECMWF will issue VAT exemption
certificates to EU-based suppliers. The
supplier should keep the certificate as
evidence for its tax authority
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.
Supplier established in EU member
state (except Italy)
The supplier shall issue an invoice without
VAT charged.
ECMWF will issue VAT exemption
certificates to EU-based suppliers. The
supplier should keep the certificate as
evidence for its tax authority.
Supplier established in another state
The supplier shall issue an invoice without
VAT charged
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.
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Supply of goods from non-EU countries into Germany is subject to import sales tax. In contrast to VAT, this is
a consumption tax and an import duty within the meaning of customs regulations. ECMWF is exempt from/will
be reimbursed consumption tax and import duty.
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In Italy, purchases over 300 EUR in the aggregate are VAT exempt.
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ECMWF is exempt from customs duties and all other taxes, prohibitions or restrictions on goods of any kind
imported or exported by the Centre in the course of its official activities (Article 5 of Protocol on Privileges and
Immunities).
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3. Specific VAT Invoicing Instructions – Supply of Services
Place of Supply
Supplier Location
VAT Treatment
Reading, UK
Supplier established in UK
The supplier shall issue an invoice with UK
VAT charged.
Supplier established in EU member
state
For suppliers established in EU
member states EU law applies and
defines the “Place of Supply”
according to certain categories of
services.
Depending on the definition of
“Place of Supply” the VAT
Treatment differs, see column
“VAT Treatment” on the right hand
side for invoicing instructions
Category 1)
a) Under EU law, for certain services, the
place of supply is deemed to be in the UK.
For these services supplier shall issue an
invoice without VAT charged:
Transfers and assignments intellectual property
rights; advertising services; the services of
consultants, lawyers, accountants, data
processing, provision of information; banking,
financial and insurance transactions; the supply
of staff; the hiring out of movable tangible
property, with the exception of all means of
transport; the provision of access to a natural
gas system. (Full list of services
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.)
b) If the services are “E-services”, supplier
shall issue an invoice with UK VAT charged.
However, the supplier is required to
register and account for VAT in the UK for
those services. Without registration UK
VAT cannot be charged. “E-Services”
include:
Telecommunications services; radio and
television broadcasting services; electronically
supplied services (e.g., supply of software,
supply of data over the internet). (Full list of
services
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.)
Category 2
Under EU law, for certain services, the
place of supply is deemed to be the place
where services are physically carried out. -
For the supply of these services suppliers
shall issue an invoice with domestic VAT
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Article 59 EU VAT Directive : CL2006L0112EN0250020.0001.3bi_cp 1..2 (europa.eu).
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Article 58 EU VAT Directive : CL2006L0112EN0250020.0001.3bi_cp 1..2 (europa.eu).
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(of the country where the services are
delivered) charged:
Supply of restaurant and catering services;
hotel services; educational and scientific
services (Full list of services
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.)
In above circumstances suppliers may
want to contact ECMWF at
[email protected] for additional
invoicing guidance.
Supplier established in another
state
Suppliers shall issue an invoice without VAT
charged.
Place of Supply
Supplier Location
VAT Treatment
Bonn, Germany
Supplier established in Germany
The supplier shall issue an invoice with
German VAT charged.
Supplier established in EU member
state (except Germany)
The supplier shall issue an invoice without
VAT charged.
ECMWF will issue VAT exemption
certificates to EU-based suppliers. The
supplier should keep the certificate as
evidence for its tax authority.
For the following services the supplier shall
issue an invoice with domestic VAT (of the
country where the services are delivered)
charged.
Supply of restaurant and catering services;
hotel services; educational and scientific
services (Full list of services
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.)
Supplier established in another
state
The supplier shall issue an invoice without
VAT charged.
Place of Supply
Supplier location
VAT Treatment
Bologna, Italy
Supplier established in Italy
The supplier shall issue an invoice without
VAT charged.
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Article 47-57 EU VAT Directive : CL2006L0112EN0250020.0001.3bi_cp 1..2 (europa.eu).
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Article 53 EU VAT Directive : CL2006L0112EN0250020.0001.3bi_cp 1..2 (europa.eu).
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ECMWF will issue VAT exemption
certificates to Italy-based suppliers. The
supplier should keep the certificate as
evidence for its tax authority.
Supplier established in EU member
state (except Italy)
The supplier shall issue an invoice without
VAT charged.
ECMWF will issue VAT exemption
certificates to EU-based suppliers. The
supplier should keep the certificate as
evidence for its tax authority.
Supplier established in another
state
The supplier shall issue an invoice without
VAT charged.
Contractors Liability
Suppliers shall be solely responsible to determine the VAT applicable to the supply of goods
and/or delivery of services in accordance with all applicable provisions. Nothing in this Note
shall be construed to establish any liability of ECMWF. This Note merely provides guidance
and does not substitute for tailored legal or tax advice in individual circumstances.
Further Information
ECMWF official documents, including Convention, Protocol, Headquarter agreements:
Official documents | ECMWF.
ECMWF Member States and Co-operating States: Member States | ECMWF.
List of EU member states: Country profiles (europa.eu).
Directive 2006/112/EC of 28 November 2006 on the common system of value added tax:
EUR-Lex - 02006L0112-20210701 - EN - EUR-Lex (europa.eu).
Queries: [email protected]