Readers’ forum: Is there VAT on video produced for Belgian charity?

One of my VAT-registered clients has been asked to quote for a job for a charity based in Belgium. He will travel to Vienna and deliver a training course on climate change issues in a classroom situation. The purpose of the event is not to train the students but to produce a video of the session. The video will then be finalised in the UK with some filming experts and will be supplied to the charity to use on its website as an educational tool. The charity is not VAT-registered in Belgium and is a B2C organisation.

Can readers give me their thoughts on UK Belgian and Austrian VAT rules?

Query 20 126 – Video Val.

The service is not taxable in Austria.

This question highlights the problem of identifying the ‘place of supply’ for different types of service – there are different rules depending on what the...