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Selling digital services to EU based customers

Source: HM Revenue & Customs | | 03/07/2018

There are a number of VAT issues to consider if you are selling digital services from the UK to consumers based in other EU countries. Since 1 January 2015, the place of supply rules for these types of service is determined by the location of the customer who receives the service rather than the location of the supplier.

Digital services include things like radio and television broadcasting, telecommunications services and electronically supplied services such as video on demand, downloadable music, games, apps, software and ebooks.

The definition of digital services does not include the sale of goods where the order and processing is done electronically, services of lawyers and financial consultants who advise clients through email or advertising services, supplies of physical books and advertising services in newspapers, on posters and on television.

Planning note

If you are deemed to be suppling digital services to consumers in other EU countries you must either register for VAT in each country where you are supplying digital services or sign up to use the VAT Mini One Stop Shop (MOSS) service.

The MOSS scheme is an electronic system that allows businesses to register in only one EU member state and submit a single VAT return and payment each quarter for all their cross-border supplies of digital services. If you are unsure as to the correct VAT liability of the digital services you are providing, we can help.



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