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Posted Thu, 12 Dec 2024 15:04:11 GMT by Josep Condal
We are a foreign (non-UK) seller company selling Digital Goods. We are now UK VAT-registered because we wish to be able to bill directly our sales of Digital Goods to UK B2C consumers (20% VAT). Now that we already have a UK VAT Registration Number, should we also charge a 20% VAT to our B2B customers (who provide their valid UK Registration Numbers) for sales of these Digital Goods, or for B2B transaction it will be a Reverse Charge transaction even if we have a UK VAT Registration Number?
Posted Mon, 16 Dec 2024 10:01:28 GMT by HMRC Admin 17 Response
Hi.

If you are VAT registered and you are supplying digital services B to B from overseas as a Non Established Taxable Person

then this should be accounted for under the reverse charge by the UK business customer.

Please see the guidance below:

Place of supply of services (VAT Notice 741A)  .

Thank you .

 

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