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VAT Notes for LUSAS-supplied training courses and
seminars
UK based courses
It is a UK government requirement that UK Value
Added Tax (20% from 4 Jan 2011) must be paid by all delegates attending a UK
based training course regardless of country of origin. As a result 20% will be
added to the stated course cost if you are attending a UK based course. LUSAS
training courses in other countries are not subject to any additional tax.
EU based courses
According
to the UK HMRC http://www.hmrc.gov.uk/vat/managing/international/exports/services.htm
: “If you [meaning the provider of the service] are in the UK and the place of supply of your service is
in another EU country, the supply is outside the scope of UK VAT. However, for
some supplies, you may need to register and account for local VAT in the country
of supply. You will need to check with the tax authority in that country to find
out how to treat the services you are supplying.”
From http://www.taxadvisermagazine.com/ta/article/crossing-borders-1014971
"The place of
supply for “training services” was based on where the courses were carried
out until 31 December 2010. They are classed as “educational” within the
services listed under the 1 January 2011 changes in Summary
1. So no UK VAT will apply on invoices raised after 1 January 2011.
In cases
where no UK VAT is charged, the customer will deal with the VAT on his own
return by doing a reverse charge calculation, based on the rate of VAT."
Notes
relating to Sweden: From an advisory accountancy website http://www.brighton-accountants.com/blog/vat-uk-sweden/
: “UK VAT does not need to be charged on most services related to a
live event or physical activity carried out in Sweden. This includes cultural,
artistic, sporting, scientific, educational, training, entertainment,
exhibition, conference and valuation services...."
Notes
relating to Finland: From an advisory accountancy website http://www.brighton-accountants.com/blog/vat-uk-finland/
: “UK VAT may need to be charged on services performed in Finland
or to clients based in Finland, depending on the type of service
supplied..." and "If the service under the general rule is being
supplied to a business customer in Finland, it will be within the scope of
Finnish VAT (UK VAT is not charged). The customer does not need to be registered
for ALV for the service to qualify as being for business purposes, but some
evidence of the business purpose should be obtained."
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