ICC Document & publication

Explanatory Note on VAT Applicable on ICC Administrative Expenses

Effective as from 1 January 2021, this Note sets out invoicing and charging principles with respect to French Value-Added Tax (“VAT”) applicable on ICC administrative expenses under the ICC Rules of Arbitration (“Rules”).

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).


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