Importing digital games (software) from US and exporting outside the UK

Hi. We are a UK limited company, distributing digital computer games (not physical), purchasing them from US company and selling them B2B to China, Israel and UAE. Looks like we need to account VAT reverse charge while importing digital games from US and we have no VAT from sales, cause we sell outside the UK. Can we account reverse charge and claim it back (cause we export games with no VAT) simultaneously in one Tax Return process? We don't want to freeze capital for paying reverse charge and claiming it back next quarter.

Hi.
If you are making digital sales to businesses overseas then this should be Outside The Scope of UK VAT.
Please see the guidance below:
The place of supply rules for services.
If you receive services from overseas then these should be accounted for under the VAT reverse charge by yourself:
Please see the guidance below:
Reverse charge
The VAT reverse charge should be accounted for on the same return and so you would account for the figures as an input and as an output.
Please see the guidance below as to how to account for the reverse charge on your VAT return:
Reverse charge






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Thanks for the links. However still not clear for me, how should we treat VAT and shall we pay something for reverse charge or not, if we are purchasing digital games from US suppliers and sell them outside the UK in B2B.

Hi.
So when receiving the services from the US you will need to account for the VAT on the reverse charge.This is just an accounting procedure whereby you record it as an input and an output on your VAT return in boxes 4 and 1 respectively.
When selling the services overseas the supplies will be deemed as Outside The Scope of UK VAT and so no VAT will be charged on these sales and are reported in box 6 of your VAT return only.