VAT and other exemptions

The ITER Organization is fully recognized as an international public organization by its Members (China, the European Union, India, Japan, Korea, Russia and the United States).

The ITER Organization enjoys exemptions from direct and indirect taxes in all Member territories, based on the following international agreements:

Agreement on the Privileges & Immunities of the ITER International Fusion Energy Organization for the Joint Implementation of the ITER Project signed on 21 November 2006 and published in the Official Journal of the European Union L 358 of 16.12.2006;

Headquarters Agreement Agreement between the Government of the French Republic and the ITER International Fusion Energy Organization regarding the Headquarters of the ITER Organization and the Privileges and Immunities of the ITER Organization on French Territory signed on 7 November 2007 and published in the Official Journal of the French Republic of 13.04.2008.

Within the European Union, the ITER Organization is also exempt from VAT according to Article 151 paragraph 1.b of the VAT Directive 2006/112/CE (former Article 15 paragraph 10 of the 6th VAT Directive 77/388/CEE).

The ITER Organization is not a taxable person in the sense of Article 9 of this Directive and does not have a VAT number.

The contractor is solely responsible for determining the place of VAT taxation for the goods or services it provides. Depending on the country where this supply of goods or services is taxable, the rules for the VAT exemption for ITER Organization can differ.

Specific procedures must be followed, for example:

In France, VAT is invoiced by contractors and the ITER Organization receives a refund later from the French Tax Authorities;

In other European Union countries, the supply of goods or services to international organizations domiciled in another European Union Member State is VAT exempt, and so VAT is not invoiced by contractors. Upon request by the contractor, the ITER Organization will:

• request a Form 15.10 (European Community VAT and Excise Duty Exemption Certificate) to the French Tax Authorities, for the VAT exemption of goods;
• issue a certificate of exemption, for the VAT exemption of services.

The ITER Organization is exempt from customs duties and taxes on goods imported or exported.

Concerning goods imported to France, the ITER Organization has to make a request in advance for a specific form from the French Customs Authorities (two months before arrival of goods in France) in order to be granted a direct exemption from customs duties and taxes.