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International VAT on Training Courses

VAT on Training courses run in UK, EU and outside EU

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I have a client (UK Ltd Company VAT registered) who runs training courses around the world for various organisations and agencies. Normally she will run a training course in Australia for an Australian company (zero-rated) or in Europe for a European company (zero-rated reverse charge). I'm starting to get confused with the following scenarios and would very much appreciate some advice if someone can clarify please. 

1. She runs a course in UK for an Australian Company - UK VAT and the Australian company has to apply for a refund?

2. She runs a course in Italy and charges admission fees to individual delegates rather than a VAT registered company? Does she have to charge Italian VAT and register in Italy? or only if she reaches a certain threshold? And what if the same scenario was in Australia? Would she need to charge a VAT equivalent there or just zero-rate it? 

My head is going to explode! 

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By WhichTyler
15th Jan 2020 13:18

Start with vat741a, and look at the events section to see if the UK course is subject to UK vat. The examples are quite helpful.

If they are supplying services in other countries, they may well be subject to local taxation rules. It's complicated so maybe worth getting experienced advice.

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