When are services provided to foreigners zero-rated for VAT?

In this article, we explore the VAT implications for providing services to foreigners based on a visa consultancy. We look at VAT rates, exemptions, and the specific challenges faced by businesses providing services to foreign nationals, with a detailed analysis of current regulations including the critical aspects of standard rate vs. zero-rating and the handling of disbursements. Essential reading for accountants and tax professionals managing international client bases.