The local VAT laws for The Netherlands (and other EU countries) for when to charge VAT on admission to training and “educational” courses have changed due to a case law from the EU Court in 2019 (C-647/17). The ruling is that the organizers of conferences, seminars and training courses are required to charge VAT to all the attendees, regardless if they are a private person or a company, and what country they come from. For most countries, this VAT is refundable by the tax authorities in the country of origin of the attendee.
The VAT charge does not apply to virtual courses where the corporate attendee does not visit The Netherlands but instead joins online from outside The Netherlands. In that case VAT is not charged provided we can include the EU VAT-number of the organization on our invoice. The EU VAT reverse-charge rule then applies. For instance, when a corporate attendee joins an Adept Events online course from Belgium or Germany, VAT will not be applied provided that the company’s VAT-number is entered on our registration form.
For private attendees or attendees from organisations without EU-VAT-number, however, we do need to charge VAT.