VAT on supply of services to EU and non EU

Hi UK company registered for UK VAT is providing a mixture of training services. All will be undertaken face to face in person where the customer resides. Example 1 - UK company goes out to Holland and provides face to face training for dutch company employees. Example 2 - Uk company goes out to US to provide face to face training to US company directors My questions are: 1. What is the place of supply for this transaction and should UK VAT be charged? My understanding is this is where the customer resides so the answer would be reverse charge for example 1 and outside the scope for example 2 but could you please clarify. 2. In example 1, the employees of the dutch company have paid direct for the training from the UK business but are reclaiming from their dutch employer. Should this be treated as a B2B transaction or a B2C? I believe the engagement is with the foreign business directly. 3. Are there any requirements on the above to register for local VAT and potentially OSS? Thanks

Hi,

If you are providing face to face training then the place of supply for business to business will come under the general rule of services and so will be subject to the reverse charge by the business where they belong in the EU.

The reverse charge will not apply to the business customer in the US but we would recommend checking with the American authorities about any local tax requirements.

Place of supply of services (VAT Notice 741A)

If you are supplying business to consumer sevices of training then the place of supply will be where the training takes place and so there could be requirements to register in the countries in the EU where the training takes place.

Place of supply of services (VAT Notice 741A)

You can't register for One Stop Shop in the UK for supplies of services but please refer to the European Commission website.

Declare and pay in OSS

Thank you.