VAT treatment of online training

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Please can anyone advise how their clients are treating online courses delivered to non-EU B2B customers from the UK.

These are live webinars and are not digital services.

I thought I understood but am confused if they are education or if the general rule applies. If education then does this take place in the country of the trainer or trainee?

Thanks

Replies (4)

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By Les Howard
10th Dec 2020 11:00

Under the B2B General Rule the place of supply is where the customer is located. You can register for VAT in the UK and claim input tax in relation to these supplies.

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By Matrix
10th Dec 2020 11:21

Thanks Les. The client is already registered and asked if they had to charge VAT. I will get them to write up exactly what they are providing, although I think it is training by live webinar. The last client was actually providing digital services so I want to be cautious and I find it very complicated.

Do I need to get comfortable that it is not education?

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Replying to Matrix:
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By Paul Hawes
10th Dec 2020 13:27

Don't education rules only apply when it's physically taking place? So a webinar will just fall under general B2B rules like Les said.

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By Matrix
10th Dec 2020 17:41

Thanks under 9.5 educational services are provided where performed. Although these are B2C.

So it sounds like the general rule applies for B2B.

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