Full Registration includes access to all presentations, short course manuals, lunches and coffee breaks; prices in EUR
ACADEMIC / Independent RESEARCH Institute Registration
Group registration rates: 10 % off for three or more; 20% off for five or more
- Use the online registration
download the registration form, fill the form and send by fax (+ 32 51 31 56 75) or Food Texture short course Email registration
Ignace Debruyne & Associates – SMART SHORT COURSES
KBC Bank, Izegem, Belgium
IBAN account number BE16 7380 1455 5274
Swift/BIC code: KRED BEBB
Cancellations have to be sent by fax or e-mail to the organizers; please ask for confirmation.
- Cancellations received up till 30 days before the event, will be refunded at full price minus bank costs and extra 50 EUR handling cost
- Cancellations up till two weeks before the event, will be refunded at full cost minus bank costs and extra 100 EUR handling cost
- No refund is possible later than two weeks before the event
- Registrations are always fully transferable by sending a fax or e-mail indicating the name change
As of January 1, 2011, different rules apply depending on the place where the delegate is based and the type of delegate (B2B or B2C):
BELGIUM: For all sales within Belgium, Value Added Tax at 21% will be added to the quoted delegate fees.
OTHER EU COUNTRIES: There are new EU regulations for defining the place of supply of services, such as the provision of training programs. These are as follows:
- For an EU Business the place of supply is the place where the customer belongs;
- For an EU non-business Customer the place of supply is the place where the supplier belongs.
This rule applies to supplies to any EU business customer whether they are VAT registered or not. Therefore in order not to be charged Belgian VAT, the organizer must have evidence that the customer is a business and not an individual. Giving the Company VAT Registration No. will be regarded as clear evidence of this. If the organisation is not VAT Registered, then other proof that the customer is a bona fide business must be provided. This proof could be copies of a Letterhead or some form of Company registration document.
Invoices issued under this category will be endorsed, “This is a reverse charge service and VAT should be accounted for by the recipient as per Article 196 of Council Directive 2006/112/EC”.
If an EU Customer is an individual (not a Business) then (because supply is deemed to be where the supplier belongs) Belgian VAT will be charged at 21%.
SALES OUTSIDE THE EUROPEAN UNION: Sales to all other countries whether to businesses or individuals are outside the scope of EU VAT regulations and will not be charged Value Added Tax.