B2B digital serivce

Hello, If a client VAT registered in UK but established elsewhere is selling digital services B2B in UK to clients from UK or non UK should they be declared on UK VAT return under 20%? Thank you

Hi,
If a non established VAT registered business is suppling a UK company with digial supplies then this would be treated under the reverse charge procedure as the non established client belongs overseas,even though they are VAT registered in the UK.
If they supply non UK businesses then it would be Outside the Scope Of VAT.
Please see section 5.17 of the following guidance:
Reverse charge
Thank you.