VAT for international training

[toastedhippo]

Hi everyone,

I've searched high and low for the answers to this but I'm not getting anywhere. Apologies if this has been asked / answered before.

I'm bringing people over to the UK from outside the EU for training. Some of the training is provided by me, some of it is provided by other organisations. I'm charging the group a flat fee for the whole event which includes the training, meals, hotels, transport.

I'm not yet VAT registered but I think I will need to be before the end of the financial year.

How is VAT handled in this instance? I'm a direct supplier but also an intermediary in some cases. Any advice / pointers would be much appreciated.

Thanks

[les35]

The agent/principal question must be resolved; if a client pays you a single fee for the package, that would imply you act as principal for the whole package, not as agent, unless your contract clearly provides for it. The gross income would normally count towards your registration threshold.
You might consider the Tour Operators Margin scheme, and leave the training element to others. That would help defer any necessity to register for VAT, as the value of the supply is your margin.
What is the nature of the training? Are customers in business, or private persons?
You should book an hour with your Accountant (and/or VAT advisor) as soon as possible to explore your options.