Online Community Site | Selling membership access to EU / International Consumers

Hi, As a newly formed UK company that is also VAT registered, I will be selling online membership to my website for access to unique editorial and video content. People resident in UK, EU and Internationally will be able to buy membership online to the site, although the primary audience is going to be weighted towards UK customers. Do I need to charge local VAT rates according to where the customer buys membership from or should it be zero-rated for non-UK residents. If local VAT rates need to be charged, is there an additional scheme I need to register for with HMRC? The site is run and managed from the UK. Thanks

Hi,

If you are providing services of this nature in the UK to UK customers then VAT would be charged at the 20% rate,

If you are providing the services to individuals in the EU and outside the EU please see the guidance below:

How to determine the place of supply and taxation

The place of supply of digital services

Thank you.