VAT on Online Courses for Overseas Students | Fastlane
All my students are abroad, so my courses are 0% VAT” — the assumption online course sellers make, and it’s not safe. Education has its own VAT rules, and the treatment turns on how the course is delivered, not just where the student sits: live tutor-led teaching can be a zero-rated export, pre-recorded courses are usually electronically-supplied and out of scope abroad, and anything sold to a UAE student is 5%. Why zero-rated and out-of-scope aren’t the same, the records to keep, and the “qualifying educational institution” rule most sellers don’t meet.