Explanatory Note on VAT Applicable on ICC Administrative Expenses
- Select a language
Go directly to:
ICC administrative expenses do not include VAT (Article 2(14) of Appendix III to the Rules. As of 1 January 2021 and to the extent that VAT is applicable, ICC administrative expenses will be subject to VAT and may be increased by the corresponding amount at the prevailing rate as set out below. The applicable rate under French tax law is currently 20%.
VAT will not be charged on ICC administrative expenses in cases administered by the Secretariat of the ICC International Court of Arbitration’s North America Office (SICANA, Inc.) and Brazil Office (SCIAB Ltda).
Also available in: