B2B supply of services (includes businesses, charities, government departments or any other organisation involved in business or a mix of business and non-business activities). For our purposes, place of supply is generally where the customer is based/registered. For EU business customers, proof of trading must always be requested preferably VAT registration. Notice 741a
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Client based in the UK and work done in the UK | Client based in the UK but work done outside the UK | Client based outside the EU and work done outside the EU | Client based outside the EU but work done in the UK | Services provided in/outside the UK to customer based in the EU. [Reverse Charges apply] Notice 725 |
| Consultancy | UK VAT | UK VAT | No VAT | No VAT | Zero rated VAT |
| Training | UK VAT | UK VAT | No VAT | No VAT but see below* | Zero rated VAT |
| Conferences | UK VAT | UK VAT | No VAT | No VAT but see below* | Zero rated VAT |
| Books | Zero rated VAT | Zero rated VAT | No VAT | No VAT | Zero rated VAT |
| Electronic Books/Manuals/Downloads | UK VAT | UK VAT | No VAT | No VAT | Zero rated VAT |
B2C supply of services (includes personal, charities***, government departments, or any other organisation with NO business activities). For our purposes, place of supply is the UK except where consultancy services are provided to a customer based/registered outside the EU. Notice 741a
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Client based in the UK and work done in the UK | Client based in the UK but work done outside the UK | Client based outside the EU and work done outside the EU | Client based outside the EU but work done in the UK | Services provided in/outside the UK to customer based in the EU. Notice 725 |
| Consultancy | UK VAT | UK VAT | No VAT (s12.1/2) | No VAT (s12.1/2) | EU VAT may apply |
| Training** | UK VAT | UK VAT | No VAT | UK VAT
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As above |
| Conferences | UK VAT | UK VAT | No VAT | UK VAT | As above |
| Books | Zero rated VAT | Zero rated VAT | No VAT | No VAT | Zero rated VAT |
| Electronic Books/Manuals/Downloads | UK VAT | UK VAT | No VAT | No VAT | EU VAT may apply |
* Services relating to an event or physical performance: B2B follows the general rule, however, the company organising the event must account for VAT on admission fees and ancillary services if organised in the UK. For B2C, all services are taxable where the event takes place. (s9)
**Training provided to non-business overseas governments in the UK may be zero-rated if proof is obtained. (s16)
***Services to charities can be zero-rated but proof of charitable status must be taken and recorded.
Phoenix Debola 
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