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Posted Fri, 25 Aug 2023 08:19:07 GMT by ajerchel
What are the rules for VAT charging to a German business (B2B) as a sole trader providing written information via email or shared on a system online?
Posted Wed, 30 Aug 2023 14:13:56 GMT by HMRC Admin 19 Response
Hi,

If you are selling intellectual services to a business outside the UK then these would be outside yhe scope of VAT determined by the place of supply rules. You can see guidance here:

The place of supply rules for services

Thank you.
 

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