VAT setup for a UK event held by German organisation

I am managing an educational event in the UK on behalf of a German organisation. They want to charge for attendance of the educational aspect and for the social aspects. There is also potential that they would charge some sponsors to advertise or exhibit at the event. The company is non-profit and not registered under German tax authority. I would be collecting the monies and paying bills on their behalf, then sending them a bill for my services as they want to breakeven on the event, rather than make profit. I cannot work out whether a) they need to register for UK VAT b) whether I charge them VAT (I expect not) c) whether they need to charge VAT on registration for education and/or social fees d) whether they charge VAT on sponsorship fees With other UK-based clients, we issue invoices on their behalf, using their VAT number, but this has me in a muddle.

Hi lindam,
If there is a charge for an admission to an event in the UK then this would normally attract VAT at 20% if the educational event is a one off event.
The guidance in Notice 741a section 9.3 states :
The following are examples of services that are seen as being admission to an event:
a payment for the right to enter and visit a trade show
a short-term educational conference or seminar
the hire of a corporate box at a sport event (such as a cricket or rugby match)
The following are examples of services that would not be seen as admission to an event:
the supply of a stand with the right to exhibit at a trade show or exhibition
the supply of an educational course, with either ongoing attendance or significant course work
the supply of organising a conference or exhibition, including where an event is put on for a single customer
the supply by a singer to a promoter of appearing at a concert
The obligation to charge the VAT on the admission  would fall on who is deemed to be making the supply of admission to the event .
If you are the supplier of the admission charge then you would need to charge VAT on this supply.
If the German organisation are making the supply of admission in the UK then there would be a requirement for them to register for VAT in the UK and charge VAT to the attendees.
The same procedure would then be applicable to other charges which are being made,for example sponsorship.
If you are making the supply of sponsorship then you would need to charge VAT if the business receiving the sponsorship belong in the UK.
What you need to consider when recharging these costs on to the German organisation  is the nature of the services which you are charging on and whether you are making a single supply of 'managing' services to them or whether you are making a mutiply supply of services.
Please see the guidance below;
VAT Place of Supply of Services
Place of supply of services (VAT Notice 741A)
Thank you. 

Hi, thanks so much for your reply. I think the organisation, as a professional association (non-profit), may fall under the eligibility for providing vocational training: https://www.gov.uk/guidance/vat-on-education-and-vocational-training-notice-70130#section-4 How does this change the situation? Thank you again for your help

In addition, I do not think the company will go over £85k in their total income https://www.gov.uk/how-vat-works/vat-thresholds

Hi.
If the organisation supplying the vocational training meets the criteria you referred to then the training could be exempt from VAT.
The important thing to consider then is who is making the supply of vocational training ,is it you or is the German organisation.
If it is the German organisation then exemption could apply as per the guidance:
Eligible body status
Education, vocational training and research

Hi.
If the overseas business is making taxables and are not established in the UK then there would be no threshold to consider as the threshold is only relevant for UK established businesses.
Please see the guidance below:
Non-established-taxable-persons (NETPs) — basic information