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Posted Tue, 02 Apr 2024 13:11:24 GMT by Emma12
Hello, a Polish company intends to sell an instructional video on children's physiotherapy to individuals in the UK. The videos are digital services - they have been recorded once and are duplicated and sent to clients. The videos were recorded by physiotherapists licensed in Poland. Can the described activity be counted as exempt from VAT as 'health services'? Thank you in advance!
Posted Fri, 05 Apr 2024 08:03:10 GMT by HMRC Admin 25 Response
Hi Emma12,
If digital supplies are made to individuals in the UK then there will be a requirement to register for VAT in the UK upon the first sale made.
There will be no exemption on the supply based on the content of these digital supplies.
Please see the link below:
The place of supply of digital services
Defining digital services
Thank you. 

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