Information on Sales Tax

IASeminars offers courses around the world, and we always aim to meet any statutory requirements to collect sales taxes and remit them to the appropriate authority.

Different countries – and sometimes different states within one country – have different rules on the applicable sales tax rates, and on any exemptions. Sometimes in a particular territory, the scale of our activities is below the required threshold for sales tax, or else our services may be exempt. Wherever we meet the legal requirements to collect sales tax, this will be added to our invoices. 

The key countries where IASeminars is required to collect sales taxes are shown below.


UK VAT

Value added tax is charged at the statutory rate (currently 20%) on all courses held in the UK. IASeminars services have officially been defined by HMRC as 'admission to an event', therefore everyone – both nationals and those from overseas - must pay the tax. 

Can the tax be reclaimed?

  •  Residents of the country: Personal end users cannot reclaim this tax. VAT-registered businesses can generally reclaim it as input tax.
  • Visitors from the EU: Under certain conditions, EU residents may be able to recover the UK VAT that they pay on our course fees and also on any other UK business expenses incurred. Please refer to the following HM Revenue and Customs (HMRC) website for guidance: “EU businesses visiting the UK - getting VAT refunds”
  • Visitors from outside the EU: Under certain conditions, non-EU residents may be able to recover the UK VAT that they pay on our course fees and also on any other UK business expenses incurred. Please refer to the following link to the HMRC website for guidance  Non-EU businesses visiting the UK - getting VAT refunds


Is anyone exempt?

  • Organisations with official VAT Exemption Certificates should contact us prior to booking in order to discuss this Exemption.
  • Organisations without official VAT Exemption Certificates but where employees are on 'Sovereign Government Business' should also contact us prior to booking in order to discuss the matter.

Our UK VAT registration number is GB714 2935 42


Canada

GST/HST – or Goods and Services Tax/Harmonized Sales Tax – are value-added types of taxes, and is applied on all of our sales in Canada at the current rate of 5% GST plus a further 7%-10% HST depending on the Province. These federal taxes are administered by the Canadian Revenue Agency (CRA).

Can the tax be reclaimed?

  • Residents of the country: Personal end users cannot reclaim this tax. GST/HST-registered businesses can generally reclaim it as input tax.
  • Foreign individuals or corporations are not able to apply for a rebate of GST.

Is anyone exempt?

  • The governments of the participating provinces have agreed to pay GST / HST on their taxable purchases. In addition, all British Columbia, Nunavut and Quebec government departments and agencies pay GST / HST on their taxable purchases.
  • The remaining provincial and territorial governments do not pay GST / HST on their taxable purchases if they provide certification. These governments include all their government departments or ministries, and some of their Crown corporations, boards, commissions, and agencies.
  • Foreign individuals and corporations are not exempt.

Our Canadian GST registration number is 838111821RT0001

QST - or Quebec Sales Tax - is levied on all sales in that province. The rate is currently 9.5% on the total value of the sale including GST. Unlike most sales taxes which apply to the net amount, QST is compound. 

For example the taxes are calculated as follows on a taxable item with a selling price of $100.

$100.00 + GST ($100 × 5%) = $105.00 + QST ($105 × 9.5% = $9.98) = $114.98

Can the tax be reclaimed?

  • The same rules as for GST / HST also apply for QST.

Is anyone exempt?

  • The Quebec Government and its corporations are not required to pay QST; the relevant department will need to provide an appropriate certificate at the time of purchase.
  • Foreign individuals and corporations are not exempt.

A good source of information on this matter is the guide published by Revenu Québec.


South Africa

South African VAT registration currently in process.