What is a VAT number?
What is a VAT registration number?
A VAT registration number is alphanumeric and consists of up to 15 characters. The first two letters indicate the respective member state, for example DE for Germany. All vendors who are entitled to deduct input VAT can receive a VAT registration number from their local tax authority.
When entering your VAT number, it must include the two letters that identify your EU member state (e.g. DK for Denmark, EL for Greece, and GB for the United Kingdom). Enter the number without any spaces:
e.g. GB12345678
How is VAT calculated?
The VAT calculated in your order will depend on where you are located and the product that you have selected.
Training
For training services, VAT will apply where the training is physically performed.
| Scenario |
Treatment |
| Training takes place in the UK |
Standard rate VAT of 17.5% applies |
| Training takes place in the EU |
Outside the scope of UK VAT. A zero tax rate will be applied to your order providing you are registered for and are able to supply a valid VAT number in the country where the training takes place |
| Training takes place in a country outside of the EU (excluding the UK) |
Outside the scope of UK VAT. A zero tax rate will be applied to your order.
|
Electronically supplied services
- For items downloaded in the UK, UK VAT applies at the standard rate of supply 17.5%.
- For items downloaded in the EU (excluding the UK) where the customer is in business and provides a valid VAT number, the supply is outside the scope of UK VAT. Zero-rate VAT applies.
- For items downloaded in the EU (excluding the UK) where the customer is not in business, UK VAT applies at the standard rate of supply 17.5%.
- For items downloaded outside the EU, the supply is outside the scope of UK VAT. No VAT applies.
Incorrect VAT information
If, as a result of the Consumers giving the seller incorrect information, a sale that should have been inclusive of VAT is made without VAT being charged, the seller may recover a sum from the consumer equal to the VAT that should have been charged.
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