Unfortunately, charities are not excluded from Brexit-related complications when it comes to deciding whether or not to charge VAT, and where those possible VAT liabilities arise. The starting point for deciding how to treat the VAT is to understand whether the recipient of your services is a private person (B2C) or a business (B2B).

Conferences and training

Conferences and training taking place at a physical location where delegates attend in person are liable to VAT in the country where the event takes place. This is regardless of the location of the delegates, or whether they are attending on behalf of their employer or in their private capacity. Where the event takes place outside the UK, it may mean registering for VAT in another country even if the conference provider has no place of belonging there. Of course, it is possible that the event could fall within the VAT exemption rules, but this would depend on the specific facts.