Exhibition stands

The treatment of the sale or buying of exhibition stands depends on a couple of factors:-

What is supplied with the stand?

If other services are supplied in addition to the stand for example;           

• Power
• Telecoms
• Publicity material
• Design and fitting of stand
• Supply of personnel

Then this is a supply of services, if we are selling the service then it is taxable at the standard rate if the customer is based in the UK and outside the scope if the customer is based overseas.

If we are buying the service then it will be taxed at the standard rate no matter where the stand is located.

If it is a supply of just the stand space and nothing more, then the following consideration drives the tax treatment:-

When is the stand space allocated?

If you have a pre-determined space for your stand then this is considered a supply of land and as such will be exempt to buy or sell. 

If the space that you will occupy is allocated on the day – then this is a supply of a service related to land – this will be taxable where the land is based.  This means if you are selling the space then it is taxable no matter where the customer is based.  If you are buying the space it will be taxed in the country where the stand is located.