All prices quoted by Batalas on our website, emails or other forms of communication exclude VAT unless otherwise stated, therefore VAT will apply to these prices/fees*.
*The only exeption to this rule is given under HMRC guidance 741A refernce 8.1.1 regarding “Place of supply from 1st January 2011”, which states “B2B supplies are subject to the B2B general rule and the place of supply is where the customer belongs.” and “B2C supplies are made where the activities actually take place.”.
To explain this in simple terms, if you are a business customer, VAT will apply depending on where the company that you work for is based – example:
Example 1 – John Smith works for ABC Company that has offices all over the world, but he works for the business unit that is based in the UK (i.e. he is employed by the UK division of the company) – therefore VAT will apply.
Example 2 – Andrew Jones works for XYZ Company that has offices all over the world, but he works for the business unit that is based outside the UK (i.e. he is employed by the German division of the company) – therefore no VAT will apply.
If you are a private individual (or consumer) booking a Batalas training course, then VAT will apply regardless.
Full guidance is available on the HMRC website here – http://hmrc.gov.uk
