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Posted Mon, 14 Oct 2024 12:56:51 GMT by Matthew Finch
Hi there We are a UK based limited company and need to deliver a training program in Ireland. We usually deliver virtually, but this one will involve the UK based person travelling to Ireland to deliver the course, and we're struggling to work out whether or not we need to charge them VAT. Is anyone able to clarify please? Thank you!
Posted Mon, 21 Oct 2024 09:38:51 GMT by HMRC Admin 19 Response
Hi,
If the training is provided to a business then the place of supply will normally come under the general rule and so if the business customer belongs in Ireland then the supply will be outside the scope of VAT.
If the training is supplied to consumers then the place of supply will be determined by where the training is being delivered. You can see the guidance here:
Reverse charge
Thank you.
Posted Mon, 21 Oct 2024 19:52:31 GMT by Matthew Finch
Hi there, thanks for the reply. I've had a look through the link..... So as I understand it, as the training will be delivered in Ireland and our company is UK based we don't charge them UK VAT as it's outside the scope, but we do need to put on the invoice that reverse VAT is applicable and they have to declare it and deal with is as reverse VAT in Ireland? Is that correct? Thanks agains
Posted Mon, 28 Oct 2024 15:31:55 GMT by HMRC Admin 19 Response
Hi.
Yes, as long as your customer is a business, then this is correct.
Thank you.

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