VAT when teaching students in the EU, from a non-EU country

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euleuropix
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VAT when teaching students in the EU, from a non-EU country

Post by euleuropix »

Hello,

I've been looking into this subject and could not find an answer, does anybody know if (and when) VAT is due? Looking into this topic seemed quite challenging.
Brave
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Re: VAT when teaching students in the EU, from a non-EU country

Post by Brave »

As far as I understand, (European) VAT is only charged when the supplier and consumer are both based in the EU (or the UK). If you are a teacher based outside the EU (or UK) and you are teaching students inside the EU (or UK), you do not charge VAT.

This is only my understanding.

If you are unsure, you should probably consult an accountant.
euleuropix
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Re: VAT when teaching students in the EU, from a non-EU country

Post by euleuropix »

https://en.wikipedia.org/wiki/Import_One-Stop_Shop

To my knowledge, VAT (depending on consumer's country of residence) has to be paid for services supplied to EU consumers by non-EU suppliers.
For registered businesses in Germany for example, there seems to be a VAT exemption if you don't generate a lot of income, but I guess this only applies if one is registered as a business in Germany (?). Also there are complicated rules on when teaching services are VAT-exempt and when not.
Last edited by euleuropix on Wed Dec 06, 2023 1:35 pm, edited 1 time in total.
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Mohammed Owen
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Re: VAT when teaching students in the EU, from a non-EU country

Post by Mohammed Owen »

Most of the time, it's up to the business to charge VAT on its sales and keep accurate records of these transactions. The VAT that is collected is then sent to the tax authorities and paid back on a regular basis, usually every month or three months. Different places have different due dates for paying VAT, so it's important to know the rules in your area.
Mr Greg
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Re: VAT when teaching students in the EU, from a non-EU country

Post by Mr Greg »

It really depends on country to country.

You should contact somebody in the relevant office to get more information, or you can provide us with some more details.
euleuropix
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Re: VAT when teaching students in the EU, from a non-EU country

Post by euleuropix »

Hello, my question would be pertaining to Germany in particular, and the teacher's location being not in Europe.
I believe VAT is due from the first moment of teaching, to be accounted for every 3 months. Or I might be wrong. I was wondering how this is being dealt with by italki teachers etc., generally speaking.
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Re: VAT when teaching students in the EU, from a non-EU country

Post by Mr Greg »

Is it teaching online? If it is the case, only the country you are residing in.
euleuropix
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Re: VAT when teaching students in the EU, from a non-EU country

Post by euleuropix »

I can present a lot of evidence that likely one has to pay VAT in Germany (and many other EU countries) from the very first minute. Finding evidence that one has to pay VAT is not difficult. I have already posted a link.
The point of my post was: Can anybody post evidence TO THE CONTRARY so I will not have to investigate further?
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