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Digital software sold to UK from usa

Posted Wed, 13 Sep 2023 12:44:02 GMT by
Does the USA business charge vat tax on a B2B sale of software delivered digitally? Does the USA business need to register for Vat tax?
HMRC Admin 10 Response
Posted Fri, 15 Sep 2023 13:25:49 GMT by HMRC Admin 10 Response
Hi.
If a company from the USA is supplying digital services to a business in the UK then this should be accounted for by the UK business under the reverse charge procedure.
Please see the guidance below:
Reverse charge

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