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Posted Wed, 15 Nov 2023 07:39:17 GMT by
Hello I need some advice I am getting overwhelmed as I am not finding clear answers anywhere. This is my situation I am a full time worker at moment already paying tax (paye)and recently I started a photography hobby and I want to sell my photos I am in middle of doing my website and other social media platforms . I live and reside in the UK. My website is going to be wix and my product is photos sold as downloadable file (digital product) and payments will be processed with PayPal My questions are : VAT - I don’t have a threshold of £85000 do I still need to register for it ? Do I need to charge vat ? If I sell to uk region do I need vat for example uk to uk ? What if I sold to US do I need vat? What if I sold to Canada do I need vat? what if I sold to Sweden ? Self assessment Am I correct to assume that first £1000 is free of tax ? (Trading allowance) After that amount then I start to pay tax on it . If I want to launch my website by December 2023 or January 2024 when do I need to register for self assessment? (Online method) What sort of documents do I need to provide ? Anyone can reply as long as you have relevant answers I appreciate any advice you can give Thank you

Name removed admin  .
Posted Thu, 16 Nov 2023 10:40:40 GMT by HMRC Admin 25
Hi maria89 L,
If you are providing digital services to UK customers then there would be a requirement to register for VAT once the £85K threshold has been breached.
This would mean that you would not need to register for VAT and therefore not charge VAT to UK customers,EU customers or customers outside the EU.
However if you are supplying non business customers within the EU then there would be a requirement to register for VAT in the countries where you make these supplies or alternatively register for MOSS in a member state of your choice.
Please see the guidance below;
VAT accounting options for UK businesses supplying digital services to consumers in the EU
Digital portals, platforms, gateways and marketplaces
Thank you. 

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