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Where Taxpayers and Advisers Meet

VAT on Online Advertising

Sole101
Posts:4
Joined:Sat Apr 16, 2016 6:27 pm
VAT on Online Advertising

Postby Sole101 » Sun Aug 20, 2017 4:42 pm

Hi

I run a VAT registered LTD company in the UK. I run an online blog and offer advertising space on this website for sale, customer’s pre pay for a period for example 6 months to advertise their products on the website. The website is physically hosted in the UK. This is a standard website with open access, that can be accessed from anywhere in the world. The general trend is that most views are received from America, India, UK in that order. I need to understand how to charge VAT to business customers buying advertising space who have their registered address outside of the UK.

In summary how would I charge VAT for online advertising services to customers inside the EU? And outside the EU?

Thanks

GlobalTaxAdviser
Posts:633
Joined:Fri Dec 05, 2014 1:18 am

Re: VAT on Online Advertising

Postby GlobalTaxAdviser » Sun Aug 20, 2017 7:47 pm

Hi

Place of Supply is where the consumer is based. Assuming all your customers are not VAT Registered businesses

Moss would affect EU consumer and you would have to charge the VAT in that country. MOSS will save you from registering in each country

Outside EU - outside the scope

You will need to have proper systems in place to capture the data.

Kind Regards

GTA


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