Please note that educational courses, seminars and conferences that take place in the UK are liable for UK VAT as they are classified under VAT legislation as ‘services supplied where performed’ and therefore VAT of the country hosting the educational event must be charged. Overseas delegates must pay the VAT charged on their invoice initially, but can potentially reclaim this back from the UK VAT office.
For information on reclaiming VAT from the UK tax authorities (HM Revenue & Customs) please follow this link and choose the right applicable option for you in your circumstances: Claim back VAT paid in the EU if you’re established elsewhere (VAT Notice 723A).
