What tax code should be applied to online courses?
The general rule for classifying online courses is as follows:
- An automated course is considered an
e-Service. - A course with human interaction is considered a
Standard rateservice.
You can learn more about this on our blog post, What’s up with digital tax for online courses?
Upcoming Changes: Starting on January 1, 2025, the place of supply for live virtual events will change. Courses with human interaction will be charged based on where the customer resides (for B2C) or is established (for B2B).