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).
ITER Organization enjoys exemptions from direct and indirect taxes in all its Members' 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 (EU), 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).
ITER Organization is not a taxable person in the sense of Article 9 of this Directive and doesn't have a VAT number.
The contractor is solely responsible for determining the place of taxation to VAT for 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 ITER Organization receives a refund later (from the French Tax Authorities);
In other EU countries, the supply of goods or services to international organizations domiciled in another EU Member State is VAT exempt. So VAT is not invoiced by contractors. Upon request by the contractor, 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.
ITER Organization is exempt from customs duties and taxes on goods imported or exported.
Concerning goods imported to France, ITER Organization has to request in advance (2 months before arrival of goods to France) a specific form from the French Customs Authorities, in order to be granted a direct exemption from customs duties and taxes.