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Posted 2 days ago by CAROLAS
We are a UK based company running a couple of training sessions for Drs & Nurses in ROI - this is training on cosmetic products to enhance their business. The trainer is based in Ireland and we are using their facility. Should we be charging UK VAT to the attendees. The course or provider are not validated by the QQI.
Posted a day ago by HMRC Admin 25 Response
Hi 
Please see the guidance below:

9. Services supplied ‘where performed’
If the supply is deemed a Business to Business supply and the supply is training and not an admission to an event then the supply should be Outside The Scope of UK VAT.
If the supply is one of admission and not training then it would be recommended to contact the authorities where the event takes place to seek advise on whether there would be any requirements to register for VAT there.

 

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