A UK company runs events and seminars in the UK.
A Switzerland company is buying a course. Technically if the supply is in the UK, does the UK company charge 20% rather than class it as outside the scope?
Thanks,
Replies (3)
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Technically, if the supply is in the UK the supply is liable to UK VAT. So your question ought to be - technically, is the supply in the UK or not?
You've answered your own question.
If the supply is taxed where the event takes place (UK) then you charge the appropriate rate of UK VAT (which rate I would suggest is not 0%).