Profit sharing

We are arranging a training course in the UK with our affiliates entity in Italy. The participant from Italy will be coming over to UK for the course. Their fee will be invoiced by our Italy entity. We will invoiced our Italy entity for the profit sharing of 50%. As the training is being held in UK, do we need to include VAT in the invoice to our affiliate entity?

Hi,

You can find guidance in VAT Notice 741A, section 9.

Place of supply of services (VAT Notice 741A)

Thank you.