Vat International Digital Items platform

Hi there, We are trying to understand how VAT applies outside the UK for our platform, which is dedicated to digital items, mostly video games. Platform Overview We operate as a marketplace for digital items, primarily video games. We act as an intermediary—similar to eBay—facilitating transactions between global buyers and sellers who list, trade, and sell their video game assets on our platform. Our revenue is commission-based, charged to the sellers. We have a few questions regarding VAT that remain unanswered. What We Know We understand that we need to register for VAT MOSS (Mini One Stop Shop) in the EU, where VAT applies only on our commission, and we will charge VAT based on the buyer’s location. We also understand that outside the UK/EU (e.g., the US, Asia), VAT does not apply. Questions If we reach a certain revenue threshold, will we need to register for VAT in those specific non-UK/EU countries, or does VAT not apply at all for these regions? We also plan to pass on the payment gateway fees to buyers/sellers (currently, the paymen processor(Stripe) charges us 3% + a minimum fee of £0.30 per transaction). If we charge these fees to buyers/sellers, how and if will VAT apply to this 3% and the minimum fee? Thank you for your guidance.

Hi,
It is diffucult to advise on the VAT treatment of your supplies which take place outside of the UK.
Please see the requirements for registering for VAT in the UK.
3. Working out whether you need to register
VAT is a UK and EU tax and so if you make supplies to customers outside the UK and EU then there would not be a requirement to register for VAT but you would need to contact these countries to confirm if there any other local taxes to pay.
If you are recharging a fee to your customers then the VAT would normally follow the main supply, however I would confirm this with the appropriate member state/EU MOSS guidance.
Thank you.