VAT question for freelance journalist

Hi. I'm a freelance journalist. I sell written content to businesses based outside the UK. Usually the B2B sale of services is out of scope of UK VAT. However, I have one client who has signed a deal to supply a UK-based website with content. I send my articles to the non-UK company, and they in turn supply the content to a UK website. Is UK VAT due in this case because the articles ultimately end up on a UK site? Or is it still out of scope as my business dealings are entirely with the non-UK company, whom I invoice monthly?

Hi standardhomework,
You would need to consider your supply to your Business customer and so the Place of Supply would be determined by where your customer belongs.
Please see the guidance below:
6. The place of supply rules for services.
Thank you.

Thanks. So the relevant factor is the place of belonging of the business/customer that pays me for my service, and the ultimate destination of my content has no relevance with regards VAT?

 

Hi. The Use and enjoyment rules apply where your customer uses those services and where your customer uses them and so if they don't use them in the UK then the Place of Supply will be be where your customer belongs. Thank you .

 

I thought use and enjoyment rules are only relevant for electronically supplied services? Unique written content sent manually by email doesn't fit into this category, does it?

Hi standardhomework

As per the guidance the Use and Enjoyment Rules apply to:

the letting on hire of goods (including means of transport)
electronically supplied services (B2B only)
telecommunications services (B2B only)
repairs to goods under an insurance claim (B2B only)
radio and television broadcasting services

Please see the definition of electonically supplies services:

Definition of ‘electronically supplied’

If your service isn't an electronically supplied service, then. as you have stated, it will not come under the Use and Enjoyment Rules.

Thank you