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.