VAT on digital training to US and EU customers

Hi, we are based in Scotland and deliver online training courses to UK clients. We now have a client in the US that is interested in buying an online training course. What are the tax implications? I take it we just add the normal 20% vat to our courses (as we do for our UK customers) and include it in box 1 on our VAT return?

Hi,

If the supply is deemed a digital supply then please see the guidance below:

https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services-to-private-consumers#place-of-supply-of-educational-services

If the supply is non digital and is provided by a person over the internet, for example a webinar please see the following guidance:

https://www.gov.uk/hmrc-internal-manuals/vat-place-of-supply-services/vatposs08500

Thank you.