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Posted Fri, 06 Dec 2024 20:10:53 GMT by Ali
We are an Australian-based company, and we are planning to offer Road Safety Courses (online by experts) in the UK for local governments and other organisations. I would appreciate it if you could provide guidance on the following points: > Do we need to register in the UK to offer such courses? > If not, should we charge VAT to local governments and other public entities if their staff register for the course? > Also, if staff from private organisations register for the course, do we need to charge VAT?
Posted Tue, 10 Dec 2024 09:16:14 GMT by HMRC Admin 19 Response
Hi,
If you are poviding a training course digitally to a business in the UK then your services would be outside the scope of UK VAT and there would be no requirement to register for VAT in the UK.
However, if you are providing training courses digitally to consumers in the UK then there would be a requirement to register for VAT in the UK and this would need to be done straight away as there would be no registration threshold to reach for an overseas supplier. You can see guidance here:
Place of supply of educational services
The place of supply of digital services
Basic principles
Non-established taxable persons — basic information
Thank you.

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