Reverse Charge of input VAT on invoices for services delivered outside the UK

Hi Could you please clarify whether we need to reverse charge the VAT on invoices received for the following situations? 1) My company sponsors a training event held outside the UK & EU, this is invoiced to us by a company outside the UK & EU. 2) My company sponsors a training event held outside the UK & EU, this is invoiced to us by a company outside the UK but within the EU. 3) An employee purchases a service whilst travelling in the EU, for example a taxi 4) An employee purchases a service whilst travelling outside the UK & the EU, for example a taxi 5) An employee attends a training course held outside the EU and invoiced from a company outside the EU 6) An employee attends a training course held outside the UK but within the EU invoiced from a company within the EU Many thanks

All of the above list are reverse charge, except for the taxi rides/transport.

Hi Bizziel,
In response to your questions:
1) Reverse charge would apply here.
2)Reverse charge would apply here.
3) This would not be reverse charge as the Place of Supply of passenger transport would be where it is carried out so would be subject to local taxes.
4) This would not be reverse charge as the Place of Supply of passenger transport would be where it is carried out so would be subject to VAT in the member state where supplied.
5)  If the training course is deemed as Business to Business then this should be reverse charge.
6) If the training course is deemed as Business to Business and is not an admission to an event then this will be subject to reverse charge.
Please see the guidance below:
5. Reverse charge
9. Services supplied ‘where performed'.
Thank you.