Skip to main content

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

Posted Thu, 23 May 2024 08:55:04 GMT by Amanda Hyde-Pierce
I teach an online programme b2c to customers in the UK and EU. My customers in the EU - France, Italy, Spain, Germany etc... do I charge them UK VAT? Other tax? I'm confused as to whether I need to register for VAT/tax numbers in all these different european countries. As perhaps I dont charge them UK VAT but I need to have a German VAT number for German customers, a France VAT number for French customers etc. Where do these EU sales get entered on my UK VAT return? Any help on this would be massively appreciated.
Posted Wed, 29 May 2024 10:32:34 GMT by HMRC Admin 19 Response
Hi,

When supplying these services to individuals overseas it is important to establish whether the supplies you are making are digital ones. If the supplies are digital in nature then there will be a requirement to either register in each member state where the customers belong or to register for Non-Union VAT MOSS. You can see guidance here:
Please see below:

Defining digital services

VAT rules for supplies of digital services to consumers

If the services provided are not digital in nature then the supplies to individuals in the EC will be outside the scope of VAT. You can see guidance here:

B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK

If these supplies are digital in nature then you will not enter these figures on your UK VAT return.

If the supplies are not digital in nature then the net figure would be entered in box 6 of your UK VAT return.

Thank you.

You must be signed in to post in this forum.