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!