Catherine Baker

Hi, I'm working on a project for a UK based company who delivers non-government funded vocational training in person in the UK and online via pre-recorded and live webinars to both customers and businesses. I understand that VAT is charged on all in person courses and to all UK based customers but I'm unclear when to charge VAT when supplying digital services outside the UK. Can you clarify - if the online sessions are pre-recorded then no VAT is charged to overseas B2B and B2C customers - if it is a live webinar then VAT would be charged to all oversea customers - what are the VAT rules are for overseas B2B and B2C customers when they sign up for a hybrid course (the learner completes the theory element of the course via an online training platform which is graded by UK based lecturers/assessors and is required to attend two in person training events in the UK) I have read through the guidance around this and can't reach a definitive answer. Many thanks