We are a small business supplying training services to a large multinational company. I am clear that when our services are supplied overseas that no UK VAT is applicable - however, we have just been contracted to do a large number of training deliveries in the USA and I am concerned that we may fall foul of some US Tax legislation. Understanding that there is no VAT in the US on services/goods, is there anything else I should be looking out for ? Have had a look through the IRS website, but am still none the wiser ! Any help is greatly appreciated.