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)
Please login or register to join the discussion.
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.
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.