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VAT on the Provision of Pilot Training

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Our limited company client provides airline pilot training using an aircraft simulator based in Vienna and is wondering is the provision of this service is outside the scope of UK VAT. Its customers are all private individuals and are therefore regarded as B2C. The company only has an administrative base in the UK and all training is carried out in Vienna.

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By Les Howard
20th Apr 2021 16:27

Para 9.5 suggests the place of supply is where the training takes place, so probably a liability to register for VAT in Austria.

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By The Dullard
20th Apr 2021 18:20

Sounds like a subject ordinarily taught in school to me!

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