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Why it is necessary to identify the place of supply of education, vocational training and examination services

One of the conditions for a supply to be within the scope of UK VAT is that the supply takes place in the UK. A supply that takes place outside the UK is outside the scope of UK VAT but may be subject to VAT or a similar tax where the supply takes place. For information about VAT in the EU, see the VAT in the EU guidance note. For information about VAT outside