4 Responses

1. Customs and Exercise
   I suggest that you contact Customs and Exercise – whenever I have had questions about VAT I found them very helpful.

2. contacts
   Ok, can you give me any contacts of them? especially e-mail…

3. Contact Details
   Alexey,

   You will find contact details here http://www.hmrc.gov.uk/index.htm

4. No VAT
   Basically, either client or trainer has to be VAT registered in the EU country where the training is DELIVERED.
   I am not based in EU, but employ trainers to deliver training in EU countries. Sometimes UK trainers try to charge me VAT. We can’t pay it. Because training is an EU VAT regulated activity where VAT is chargeable in the country where the training is DELIVERED, the trainer has to be registered for VAT in THAT country. They cannot add UK VAT for a service delivered in, say Netherlands, if they are not registered for VAT in Netherlands. If the trainer is not registered, the CLIENT is responsible, IF the client is VAT registered in the country where the training is delivered.
   If the Trainer is not VAT registered where the training is delivered, and the CLIENT is not VAT registered where the training is delivered, no VAT can be charged, as it is not possible to pay it.