The place of supply of admission to an event is determined by where the event takes place irrespective of where the delegate is located. Conferences that take place in the UK are therefore liable for UK VAT; they are classed as services and VAT is chargeable at source. Overseas delegates must pay the VAT charged on the invoice
I am an overseas delegate so do I need to pay UK VAT on my fee? Print
Modified on: Sat, 27 Aug, 2022 at 2:30 PM
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