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Where Taxpayers and Advisers Meet
VAT Registration Threshold
Does the sale of digital services/software to countries outside of the EU count towards the UK VAT registration threshold? For example, if I were to make £100,000 in a 12 month period, and only £50,000 was from countries within the EU, would I need to register and pay VAT on EU sales?
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GlobalTaxAdviser
- Posts:633
- Joined:Fri Dec 05, 2014 1:18 am
Re: VAT Registration Threshold
No, it does not count as selling outside EU is outside the scope of VAT.
Are you selling to businesses or consumers in the EU. If you are selling digital services to local consumers (B2C) then place of supply is where the customer is based. There are no thresholds so you will have to register under VAT MOSS and charge the local VAT % in that country where the customer is based.
With Business to Business it will just be reverse charge i.e customer will account for the VAT.
Kind Regards
GTA
Are you selling to businesses or consumers in the EU. If you are selling digital services to local consumers (B2C) then place of supply is where the customer is based. There are no thresholds so you will have to register under VAT MOSS and charge the local VAT % in that country where the customer is based.
With Business to Business it will just be reverse charge i.e customer will account for the VAT.
Kind Regards
GTA
