Readers’ forum: Should VAT be charged on online tutorials?

My client sells video tutorials for playing the guitar through his website. The tutorials are sold internationally and the client trades through a limited company. I am uncertain as to whether VAT should be charged. Is the business covered by the exemption for private tuition? If VAT should be charged is it just on sales to UK customers?

Query 20 207 – Rock Star.

If the tutorials are live UK VAT should be charged to all customers.

There are three separate issues here: the possibility of exemption the place of supply for UK VAT and the possible requirement to register in other countries for the international aspect.

Because the client trades through a limited company it is not possible to qualify for the exemption for private tuition. This does not appear logical or in accordance with the principle of fiscal neutrality but there is plenty...