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Posted Tue, 06 Feb 2024 13:44:27 GMT by
The UK registered Company is providing digital services to consumers (B2C) around the globe: selling additional services to the Minecraft users allowing customise the game. Should company register for VAT if the consumers of these services are outside the UK. Thank you for your help.
Posted Wed, 07 Feb 2024 11:37:15 GMT by HMRC Admin 21 Response
Hi innachayka,
If the UK company are providing digital services to consumers overseas then these supplies would be Outside The Scope of UK VAT and therefore there will be no requirement to register for VAT.
If the supplies are made to consumers in the EU, however, there may be a requirement to register in the countries where these consumers belong or register for the Non-Union VAT MOSS.
Please see the infomation below:
The place of supply of digital services
Thank you.
Posted Thu, 08 Feb 2024 13:53:16 GMT by Jay Cooke
Also worth noting is that are you selling directly to the consumer or are you selling via another platform like Google Play, Apple Store or Microsoft store? In those situations it is the store making the sale to the end customer and are responsible for charging VAT to the consumer, you would be only making a sale to the store (which is B2B).

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