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Posted Tue, 26 Mar 2024 12:42:30 GMT by HAM0415
We sell photoshoot services via different channels. Some come via our website, however the majority via third party platforms, the main ones being a German based company and an American based company. The end customer (consumer, for example a family who wants a photoshoot while in Paris) pays the Online Travel Agency the full amount, and they pay us our commission at the end of the month. The Online Travel Agency will notify us of a new order and we'll allocate that to a freelance photographer we have in the city. The photographer will perform the service (take the photos), send them to us at the end of the day and we'll edit them (in the Philippines) and send them to the customer (via a US based image delivery platform) Do I charge UK VAT on our services or not? Thanks 

Name removed admin .
Posted Thu, 04 Apr 2024 14:38:22 GMT by HMRC Admin 25 Response
Hi HAM0415,
Please see the guidance below:
Digital portals, platforms, gateways and marketplaces"

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