This whole area will see a seismic VAT change from the 1st Jan 2025 as the EU brings onboard changes raised from its VAT in the Digital Age (ViDA) review.From the 1 Jan 2025 for supplies into the EU of such B2C online services the debate over how the content is delivered will disappear and any such educational or training services supplied on a B2C basis – where they are streamed online will become taxable where the consumer/student lives.This will prompt a change for both universities, colleges and the commercial providers and we are already helping these sectors to understand – for example – the way in which the Non Union One Stop Shop (OSS) could be used to ease reporting in this regard.
Source: centurionvat.com
