Does this mean that if we did voluntarily register for VAT – then we can still not charge VAT for EFL lessons to private customers in UK and rest of world? Does it also mean we mark EFL lessons for companies as zero rate VAT, and companies buying lessons in EU would reverse charge procedure on a zero rate?
Also if we are VAT and we pay for services from the EU, would we have to use the reverse charge procedure on their invoice? (We pay private tutors in EU for their services and they are not VAT reg)
(Does an online language school qualify as ‘ English as a foreign language (EFL) (see section 9) is supplied by a commercial provider’?)
Our main problem is in seeing if we qualify as there is not much information pertaining to online language schools.