Selling Textile Designs at a French Trade show, B2B- where do I pay VAT

I will be selling my designs to business clients at a trade show in Paris in January and need to know the following: - Selling one-off bespoke designs for customers (with the final output being a digital file sent via email), does this count as a product or service? - For sales placed for B2B customers at a trade show- would the place of supply be deemed to be a) the country where the customer is based or b) where the sale is taking place, eg Paris. - I'm not currently registered for UK VAT as I do not expect to meet the threshold soon- am I correct in that I still need to deal with VAT for any other country I sell to if selling B2B.

Hi Georgia V,
If you sell goods at a trade show then the Place of supply would be where the goods are when sold and so the Place of Supply would be in France.
However, if you are providing services then the Place of Supply would be where the business customer belongs and if the business customer is overseas then these would be subject to the reverse charge procedure by the business customer.
Please see the guidance below:
6. The place of supply rules for services
Thank you.