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.

Wherever we meet the legal requirements to collect sales tax, this will be added to our invoices. However, in many territories, the scale of our activities is below the required threshold for sales tax, or else our services may be exempt.

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


United Kingdom (UK)

Value Added Tax (VAT) 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 UK: 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 other UK business expenses incurred. Please refer to this HM Revenue and Customs (HMRC) webpage 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 any other UK business expenses incurred. Please refer to this HMRC webpage 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.
  • Organisations without official VAT Exemption Certificates but where employees are on 'Sovereign Government Business' should also contact us prior to booking.

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 and should contact us prior to booking.
  • 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.

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 and should contact us prior to booking.
  • Foreign individuals and corporations are not exempt.

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


South Africa

Value Added Tax (VAT) in South Africa currently stands at 15% as of 1 April 2018. VAT is an indirect tax on the consumption of goods and services in the economy and IASeminars is obliged to charge VAT on all services provided in South Africa.

Can the tax be reclaimed?

  • Residents of the country: Personal end users cannot reclaim this tax.
  • Visitors from outside South Africa: VAT refunds are applicable only to the purchase of goods and not services. Please refer to this South African Revenue Services (SARS) webpage for guidance VAT Refunds on Exported Goods

Is anyone exempt?

  • In order to qualify for VAT (and income tax) relief as a public benefit organisation in SA, entities must adhere to the requirements of SA tax law and obtain pre-approval from SARS.
  • Organisations with official VAT Exemption Certificates should contact us prior to booking.

Our South African VAT registration number is 4070264504