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Posted Thu, 05 Sep 2024 18:18:42 GMT by Rahul2024 prajapati
My company export software services from UK to Germany or any other EU countries, then should i take the separate VAT registration For Sale to EU countries? will it be considered zero rate services hence Neither i will be charge any VAT from Customer nor i will be charged any VAT by UK/ EU govt. Please confirm?
Posted Wed, 11 Sep 2024 08:01:50 GMT by HMRC Admin 18 Response
Hi,

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:

VAT rules for supplies of digital services to consumers

Defining digital services

Thank you.
 
Posted Sat, 14 Sep 2024 07:09:33 GMT by Rahul2024 prajapati
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