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Posted Wed, 22 Nov 2023 13:25:34 GMT by
Hello. I sell a package of literacy training, resources and support and business has been growing outside the UK. Most of the time it's straightforward: If a mum buys it to use with her kids, I charge VAT. (B2C) If a school or sole trader tutor buys it, I don't charge VAT. (B2B) Where I'm stuck is when a teacher buys it to use only in their place of work. They might eventually be reimbursed or they might not. I've been charging them VAT but giving a discount and absorbing the cost myself because they're least likely to be able to afford it. Any thoughts? Thanks!
Posted Thu, 23 Nov 2023 08:21:21 GMT by HMRC Admin 20 Response
Hi PMill,
Please see the guidance below which explains the Place Of Supply Treatment for training/education where the trianing is in a classroom or where the trainer is in one country and the customer is in another country:
VAT Place of Supply of Services VATPOSS08500 - Where performed services: education services
Thank you.

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