What is the place of supply for VAT purposes?

The place of supply is important as UK VAT is chargeable only on a supply made in the UK.

Most supplies which the University makes will be in the UK. However, the following exceptions apply to the general rule;

  • Certain supplies when made to persons established overseas, will usually be treated as ‘supplied where the customer belongs’ (i.e. outside the UK). If the customer is in another EU country, they must provide us with their VAT number (which we MUST quote on the invoice for the work) in order to apply this treatment. If they cannot provide a VAT number or other evidence that they are ‘in business’ then we must charge VAT.
  • Education supplied in the UK is exempt from VAT. However, if we ‘deliver’ an educational supply outside the UK, domestic UK VAT law does not apply. Note that ‘educational conferences, seminars and symposia’ are classed as education.

If you are organising educational activities outside the UK please contact Anne-MArie Roberts on extension 6199 for advice or emailanne-marie


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