Pricing

Countries/Territories eligible for Developing Nation (DNA) pricing

IATA Training aligns its developing nations list on the Official Development Assistance (ODA) recipients list compiled by OECD’s Development Assistance Committee. Please see the list below of eligible countries/territories:

Last updated: 3 March 2022

This information will help you determine the tax requirements for your company and in your country.

IATA GST number

The products and services you purchase through this website are supplied by:

IATA – International Air Transport Association
800 Place Victoria,
Montreal, Quebec H4Z 1M1
Canada
GST (Goods and Services Tax) Number: 107510570RT0001

If you are a company, you may use the GST Number above to create the IATA Vendor profile in your accounting system.

Tax exemption

Some legal entities, e.g. public bodies, international organizations, not-for-profit associations, authorized schools, may benefit from tax-exempt status in the country where IATA class training is delivered or in the country where the Distance Learning Kits (self-study) are shipped.

In order to allow IATA to take into account your tax exemption and zero rate for the invoice, it is imperative that you send your exemption proof in scanned version to taxes-lms@iata.org BEFORE you confirm your order online.

An official letter issued by the tax administration or a declaration issued by your own company on an official letterhead are acceptable.

Important: IATA will not be able to credit the tax amount charged, should you fail to provide your exemption proof before ordering.

Proof of non-residence in Canada (0% tax)

If you are a non-Canadian legal entity and you are sending your employees to attend class training in Canada, you are entitled to 0% rate for Canadian sales taxes.

In order to get the benefit of this treatment, you should provide IATA with scanned Proof of Non-Residence, filed in, signed and printed on your legal entity’s letterhead. Download the form (.doc).

It is imperative that you send it to taxes-lms@iata.org BEFORE you confirm your order online.

Important: IATA will not be able to credit the tax amount charged, should you fail to provide your Proof of Non-Residence before ordering.

Invoices with Canadian sales taxes

IATA is liable to charge Canadian sales taxes on its invoice if:

• The distance learning kits (physical goods) are shipped to an address in Canada, or
• The classroom training takes place in one of the IATA Training Centers located in Canada, or
• If your billing country is Canada when purchasing a LIVE virtual classroom course

Canadian sales taxes applied as of January 2017:

Invoices with EU VAT

IATA is liable to charge Value Added Tax on its invoices if the Class Training takes place in one of the European Union Member States listed below or if your billing country is in one of these EU Member States when purchasing a LIVE virtual classroom course.

VAT rates applied as of November 2020 in:

*Germany VAT rate is reduced to 16% during the period from 1 July - 31 December 2020

EU Legal provisions:

IATA courses carried out on the territory of the European Union qualify as “admission to educational events” and are subject to VAT in the country where the course is carried out.

Legal provisions that substantiate this position:

Article 53 of Directive 2006/112/EC (version applicable as of Jan. 2011) – introduced by art. 3 of Directive 2008/8/CE:

“The place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and of ancillary services related to the admission, supplied to a taxable person, shall be the place where those events actually take place.”

Article 32 of the Council Implementing Regulation 282/2011 of 15 March 2011:

“Services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events as referred to in Article 53 of Directive 2006/112/EC shall include the supply of services of which the essential characteristics are the granting of the right of admission to an event in exchange for a ticket or payment, including payment in the form of a subscription, a season ticket or a periodic fee.

Paragraph 1 shall apply in particular to (…):

(c) the right of admission to educational and scientific events such as conferences and seminars.”

Invoices with taxes (other than Canada and EU)

IATA is liable to charge VAT / GST / sales taxes on its invoices if the Class Training takes place in one of the countries listed below or if your billing country is in one of these countries when purchasing a LIVE virtual classroom course:

Rates applied as of October 2021:

How to recover the VAT charged by IATA in the EU

If your company is a resident taxpayer in the country where the course takes place, the taxes charged by IATA (VAT, GST, etc.) may be recovered by way of deduction, on the regular return filed by your company in that country.

Should your company be a non-resident in the country where the course is provided, this may cause you a final cost. This is due to the fact that most countries do not grant tax refunds to non-resident businesses.

As an exception, the VAT incurred in the European Union (EU) by a non-resident business is claimable under the following procedures:

• Directive 2008/09/EC – known as the 8th Directive - allows businesses established and registered for VAT purposes within the EU to submit a refund claim via the internet site of the tax authorities of the EU country in which the claimant is established.
• Directive 86/560/EEC - known as the 13th Directive – provides for a refund mechanism for non-EU businesses. A paper form must be filed in the EU country where the VAT was incurred, together with supporting documents. This option is usually granted on a reciprocity basis.

For more details, you may visit the following directories or contact your in-house tax specialist:

• EC Taxation and Customs Union
• Deloitte European VAT refund guide (pdf)

Withholding taxes

According to the IATA Training Terms & Conditions, payments must be made in full, without any deduction or withholding.

IATA is entitled to claim the benefits of the bilateral tax treaties signed by Canada, in order to reduce or eliminate the income tax withholding in respect to payments received from foreign customers.

The list of the tax treaties can be found on the Canada Department of Finance website. Should you need official proof of IATA's tax residency in Canada or any other document required by your tax administration for the application of the tax treaty benefits, feel free to contact us at taxes-lms@iata.org.

For self-study printed course books, please add the applicable shipping fees to your payment, and don't forget to check the tax requirements for your company and in your country.