Education and vocational training ― place of supply

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

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This guidance note provides information about:

•
why it is necessary to identify the place of supply of education, vocational training and examination services
•
how to identify the place of supply of education, vocational training and examination services

See also De Voil Indirect Tax Service, V4.145B.

Why it is necessary to identify the place of supply of education, vocational training and examination services

One of the conditions for a supply to be within the scope of UK VAT is that the supply takes place in the UK. A supply that takes place outside the UK is outside the scope of UK VAT but may be subject to VAT or a similar tax where the supply takes place. For information about VAT in the EU, see the VAT in the EU guidance note. For information about VAT outside

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