How to report my EU sales.

Hi I am UK vat registered company, 90% sale of supplying Antivirus software services from UK to Germany (which is B2B in nature) and other country. I have confirmed from "Revenue OSS National Service Desk". They said, if you supplying B2B services from UK to Germany, then you don't need the Non union OSS registration for EU countries. So my question is this where to report my sales from UK to Germany. I mean, so i need to report in the UK VAT Return or do i need to mentioned in any other return or i don't need to report any where. Please advise. Thank you in advance.

 

Hi. If you are making supplies of this nature to businesses overseas then then the supply will be deemed as Outside The Scope of UK and the overseas business will account for this under the reverse charge procedure in Germany. You would report the sale in box 6 of your UK VAT return only . Non union OSS would only be required where you are supplying digital services to consumers in the EU and not businesses . Please see the guidance below: The place of supply rules for services  . Thank you .

You may also want to check B2B use and enjoyment rules for electronically supplied services. This could bring the supply back within the scope of UK VAT.