If he really can’t expense stuff, why does he even have a business card?
I’m on the conference side on this matter.
1. spend pre-tax money
2. and is VAT registered
3. so needs to quote a VAT number
4. but doesn't want to pay the "I'm a rich big company" ticket price
I totally get it. When you get into the flow of routing expenses through your business, it feels extra bad when you're disallowed doing that.
A small business is still a business, and business tickets kind of subsidize personal tickets.
Difference in price between personal and business is a bit steep here, that’s the real problem.
From my experience as a sole proprietor in the EU, yes... you very much need invoices issued with your VAT number for any business expense, or else you get in big trouble. (Also many invoices in EU are e-invoices, which means the tax authorities get updated in real-time, so your tax account gets updated automatically, so you don't have to file taxes -- you just see a balance of what you owe and from what transaction...)
Also... the author's main point is that policies should make sense, not that the loophole is difficult or risky to exploit.
It's sometimes worth it to mention your VAT number as it can save money and/or effort, but I've not heard of it being mandatory, at least not in the Netherlands.
I tend to agree with the other commenter, this guy should have registered as an individual without his VAT number and just use whatever receipt they gave him to claim the expense. I'm far too lazy to deep dive into French tax but a quick skim of [0] indicates that you can submit a "receipt" in addition to an invoice. Sure you can get audited but I would bet (and seriously, I'd love to take this bet at any reasonable set of odds, Author DM me) that no French tax auditor is going to be like "SACRE BLEU, clearly you're trying to deduct your super luxurious vacation to the programming language conference ILLEGALLY!" I'm sure 20 minute conversation would clarify any outstanding concerns they might have about this specific issue.
And I honestly find it kind of hard to fault the Conference organizers for this one. True, they clearly failed to account for this " Entreprise Individuelle" (we call it Sole Proprietorship in the states) case when defining the company/not company ticket scheme, but if you pushed me I'd categorize EI as a company too. It's sort of a non-company company, but they clearly think that people who are attending in direct relation to their business are willing to pay more.
tl;dr just ask them to remove your VAT ID and reissue the ticket.
[0]https://qonto.com/en/blog/business-creation/freelancer/all-a...