Customer address on B2C invoice required?

Hello, We are a foreign entity registered for VAT in the UK because we render electronic services to customers. We seek guidance on the following case. We are currently contemplating to stop asking our B2C customers for their full address. Instead, we would only ask them to confirm the country. Therefore, on such an invoice it would only say the customer's name and their country. Again, we are talking about private (not UK-VAT registered) customers. Is this allowed for us? Thanks you in advance for your help.

Hi,

If you are supplying digital services from overseas to individuals in the UK then the important aspect which will determine the place of supply of the service is the country in which the individual belongs. If you have confirmation that the customer is in the UK then VAT must be charged.

You can see the guidance below and the type of evidence you may need to get and keep to show where your customer belongs:

How to determine whether your customer is a business (taxable person) or is a private consumer

As you raising invoices to individuals in the UK then a VAT invoice is not necessary. You can see the guidance below which explains when a VAT invoice needs to be raised.

VAT invoices

Thank you.