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Where Taxpayers and Advisers Meet

Remote tutoring from EU to UK in 2021

Joined:Tue Jan 05, 2021 9:40 pm
Remote tutoring from EU to UK in 2021

Postby onlinetutoring » Tue Jan 05, 2021 9:58 pm


I've been working as a maths tutor at a UK University, and with a few private students, for the past few years. I moved to Germany at the end of 2020 (in time to register as resident), but would like to take my UK tutoring students with me and tutor them remotely (via Skype). I have registered as a "small business" in Germany (which is an unincorporated sole trader), which is VAT-exempt due to low turnover (<22K Euros). Now, the question I'm trying to understand is whether I'm likely to be liable for any __UK__ VAT on this work? Reading as much as I can , I *think* that as a service sold to private customers (B2C), that should mean that that work would be subject only to German VAT, so I'd be fine? But I don't quite trust myself?

The second question, is whether I could also offer my services to my previous employer (i.e. contract myself out as a tutor at a UK university) and, if so, would I have to have some UK VAT setup? As I understand it, that would be B2B (customer is a business), so "place of supply" would be the UK and liable for UK vat? But would that count as tuition from a sole trader (which I think is VAT exempt)?

I've been reading and reading, but there is so much out there and I'm really not sure what applies when... Thank you!!!

Joined:Wed Aug 06, 2008 3:09 pm

Re: Remote tutoring from EU to UK in 2021

Postby les35 » Thu Jan 07, 2021 4:00 pm

B2C tuition delivered from your home in German is subject to German VAT rules.
If you deliver tuition in the UK, will you be employed by the University (no VAT as employee?), or acting as self employed tutor (VAT exempt)?

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