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Posted Mon, 19 Feb 2024 09:08:33 GMT by
We run online B2B training courses - for those attending in the EU we do not charge VAT, but what about other non-EU countries? We have a few attendees based in Norway - do we need to charge them VAT? The training is delivered live through Teams so would not class as a digital service.
Posted Wed, 21 Feb 2024 08:57:20 GMT by HMRC Admin 21 Response
Hi Sarah Brown,
The position for EU and non-EU are now the same. The only rule that HMRC looks at now that we are 'post-Brexit' is that the customer is outside the UK. 
Thank you.

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