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  • RE: EU place of supply changes for virtual event service providers - double taxation?

    Good afternoon HMRC team, is there any update with regards to this matter? As I understand if the HMRC doesn't publish any guidance/ changes based on the current VAT rules in the UK and the expected new VAT rules in the EU there will be double taxation for online courses. Based on the HMRC's current guidance for UK companies that sell to the EU, for the B2C sales the VAT rate of the supplier country is applicable ie UK VAT shall be applied and this is in line with the current EU VAT rules. However, under the new VAT rules of the EU, those sales shall be subject to VAT based on the customer's country thus under the new rules the supplier shall collect and pay VAT both in UK and EU. Please clarify what the case is.