Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 26 Jun 2024 15:37:51 GMT by Reina
Hi, please help as I’m not sure if I understand rules around VAT. My company is LTD registered in the UK as a non resident. I live and work from Europe (outside EU). I’ll be selling digital products, such as e-books and digital/online courses (prerecorded lessons) to customers (physical persons, maybe some businesses here and there) worldwide, including UK. Am I subject to VAT? If yes, does this bellow apply to me: You must register for VAT if • your total VAT taxable turnover for the last 12 months was over £90,000 (the VAT threshold) • you expect your turnover to go over £90,000 in the next 30 days Since I’ll be selling digital products worldwide, is this 90.000 gbp for total income (all customers in the world), or only for customers in the UK? Please help and clarify, thank you
Posted Fri, 28 Jun 2024 09:21:01 GMT by HMRC Admin 21 Response
Hi Reina,
Hi.The £90K threshold is only relevant to businesses who are established in the UK.
If you are an overseas business and classed as a Non Established Taxable person then the Registration threshold doesn't apply and so you would become liable from the first taxable supply made in the UK.
If you are selling digital services to individuals in the UK then you would become liable to VAT registration immediately as this would constitute a taxable supply
Please see the guidance below:
9. Non-established taxable persons — basic information
The place of supply of digital services
Thank you.

You must be signed in to post in this forum.