If the place of supply of your services is outside the UK you should not charge UK VAT but, as you may need to account for the local tax, you’ll need to consider the tax rules of the country into which you are making your supply.
Do I have to charge VAT on services to overseas customers?
If you’re supplying services to non-business customers outside the UK, you may not need to pay UK VAT. These are mainly intangible services that include advertising, intellectual property rights, legal services and accountancy.
Do you charge VAT on online courses?
Fully online courses, with non-matriculated learners, are classified as ‘digital services’ and their income is subject to VAT (currently 20%). This levy applies to the fees charged.
Does VAT need to be shown on invoice?
You do not have to show all amounts on your invoices in sterling. If you issue VAT invoices in a foreign currency or language, you must: show the total VAT payable in sterling on your VAT invoice if the supply takes place in the UK.
Can you charge VAT on euro invoices?
You can invoice in any currency for the goods and services that you supply. If UK VAT is due on the transaction your invoices must also show the following in sterling: the total net value of goods and services at each VAT rate.
Is VAT applicable to training?
The training is exempt from VAT even if the cost is specifically subsidised by the eligible body.
Is VAT payable on educational services?
Are education providers exempt from VAT? For an educational institution to be regarded as a business and therefore liable to pay VAT, it must require payment for its education services. Establishments that provide free or wholly government-funded education are not regarded as a business.
When should I charge VAT on an invoice?
You must account for VAT on the full value of what you sell, even if you: receive goods or services instead of money (for example if you take something in part-exchange)
