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Posted Wed, 03 Jul 2024 10:46:15 GMT by Iz
From my understanding of the rules around digital products, an "online course consisting of pre-recorded videos and downloadable PDFs plus support from a live tutor" is not covered by the VAT rules for digital products i.e. no VAT. But how about if this was offered in the form of a membership or subscription, with a monthly fee for access to the materials AND still had support from a live tutor? Would this be the same - outside the VAT rules?
Posted Thu, 04 Jul 2024 16:30:37 GMT by HMRC Admin 25
Hi Iz
Please refer to the guidance:
VAT rules for supplies of digital services to consumers
You would need to look at the individual supplies that are being made for the subscription to determine whether you are providing digital services. Paying via a membership or subscription would not affect the situation as it is the supplies you make to the customer for that payment that are relevant.
Thank you. 

 
Posted Wed, 10 Jul 2024 08:58:52 GMT by Iz
Thank you for responding. Please could you advise on whether any of the following supplies would be considered a digital service - or not: I intend to host: 1. Tutorials consisting of written instructions and prerecorded video, with support from me via comments, direct message, email or during a scheduled live online chat session. 2, Live online chat and co-working sessions. 3. Community chat threads for subscribers: they can ask questions or reply to a prompt, I respond. 4. Access to archive of all tutorials that were previously available for free (i.e. open to anyone including without a subscription) 5. Access to archive of online essays that were previously available for free (as above). Thank you
Posted Thu, 11 Jul 2024 10:52:34 GMT by HMRC Admin 8 Response
Hi,
Please refer to this section of the guidance  under the definition of electronically supplied:
Defining digital services
Thankyou.

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