Digital Product Sales - what to include on VAT return

Hi I sell digital products online. Up to this month, all sales were via Etsy who deal with collecting the VAT on UK sales & submitting it to HMRC. They also collect the required tax for sales in other countries & submit this as well. From this month, I am now selling digital products via my own website as well as Etsy. I have registered for VAT (VAT number received) and will collect VAT for sales to UK customers and submit the VAT to HMRC via the VAT return. Questions: 1. Do i need to include my Etsy sales in my turnover (Total Value of Sales excl VAT) on my VAT return - if so, I assume I put them as zero rated as Etsy will have paid over the VAT. My payment from Etsy is after the tax has been deducted. 2. For EU sales made via my website - do I need to include these in my turnover (Total Value of Sales excl VAT). If so, do I put them as zero rated as EU VAT, as tax at the relevant rate, will be submitted via OSS (Ireland) 3. For US / Canada / Australia sales made via my website, where no tax is charged as total sales are below economic nexus for each country / state, do the sales need to be included in my turnover (Total Value of Sales excl VAT) and if so, do I put them as zero rated as sale is not in UK. Or does my Total Value of Sales excl VAT only include sales made to UK customers via my website (as VAT on sales via Etsy has been dealt with via Etsy, sales from website to EU countries is accounted for via OSS, and sales to US, Canada & Australia are not taxable) Note: Website only allows sales to UK, Europe, US, Canada & Australia - customers from other countries are routed to Etsy (I have registered for standard VAT, not flat rate VAT). Thank you!

Hi Jax,
If you are supplying digital services via Etsy then the responsibility to account for VAT to the end customers belongs to Etsy.
However you are still making a supply of services to Etsy and if Etsy are in the UK then this would be a Vatable supply to them at the rate of 20%.
This would need to be recorded on your VAT return.
If you are making digital supplies to consumers in the EU then you would either have to register for VAT in all the member states where you make supplies to or register for MOSS(OSS) in a country of your choosing.
These supplies would still need to be recorded on your VAT return as Outside The Scope supplies,
If you are supplying services outside the EU then ,again,the supplies would be Outside The Scope of UK VAT and would still need to be recorded on your VAT return
Please see the guidance below:
VAT rules for supplies of digital services to consumers
Thank you. 

Thank you Etsy are based in Ireland therefore not I assume not a Vatable supply. Are my sales via Etsy excluded altogether from my VAT return? Based on the following fictitious example, please can you confirm what figures I should be recording in Box 1 (VAT due on sales and other outputs), Box 3 ( Total VAT due) and Box 6 (Total value of sales exc VAT): Income Received from Etsy (net of fees) £2000 UK Sales via own website £1000 - 20% VAT = £200 US Sales via own website £750 EU Sales via own website £500 My total VAT liability is £200 (as Etsy have dealt with VAT via their platform, US sales are 'out of scope', and EU sales are 'out of scope' (EU VAT submitted via OSS)) What figures should be in Box 1, Box 3 and Box 6 please?

Hi,
Unfortunately we can't help specufically with the figures which go in the boxes of the VAT return.
The important partis that  box 1 contains the UK VAT you are charging and box 6 includes all of your net sales.,this will include your supply to Etsy in Ireland.
Thank you.

In respect of the Etsy sales how do I record these on the VAT return? Can I just record it as one invoice - i.e. 'Sales via Etsy during x dates (the 3 month VAT period). As Etsy has already paid the VAT, is the invoice entered as a zero-rated invoice or an 'exempt from VAT invoice'? Thank you

Hi Jax
As Etsy are based overseas then your supply would be Outside The Scope of VAT and recorded in box 6 as a net sale.
If you raise an invoice to Etsy for multiple supplies then it could be recorded on one invoice and then recorded on the VAT return during the period the invoice/supply is made.
Thank you.