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Posted Sun, 08 Sep 2024 06:07:24 GMT by Rahul2024 prajapati
I am VAT registered entity in the UK and Selling Antivirus software remotely to EU (Germany) will be considered as Electronically supplied services. Should i take the separate registration for services i am selling to EU conturies. Please assist me for above query
Posted Wed, 11 Sep 2024 07:54:20 GMT by Rahul2024 prajapati
Hi Anybody please reply
Posted Fri, 13 Sep 2024 08:12:50 GMT by HMRC Admin 21 Response
Hi Rahul2024 prajapati,
If you supply digital services to customers outside the UK then this will be Outside the Scope of uk VAT.
If the supplies are to businesses in the EU then the VAT will be accounted for under the reverse charge procedure by the EU company.
However if you supply these services to individuals in the EU then there will be a requirement to either register for VAT in the countries where your individual customers belong or you can register for the Non Union VAT MOSS system.
Please see the guidance below:
The place of supply of digital services
Defining digital services
Thank you.

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