smallbeans

Hello, I run a website from the UK. The users are all around the world. I monetise my website with a company in Australia (overseas) that specialise in online advertising technology. They have given me a piece of code to put on my website and they show adverts to my users and send me a payment to my UK bank account at the end of each month with the revenue earned from displaying advertisements based on the traffic that my site gets. I do not have an visibility regarding who is placing the adverts or from which country - this is handled by the advertising agency. With regards to the revenue that is generated via the new advertising company, who are based in Australia, I have asked them for guidance regarding UK VAT and they say that they account for Australian VAT on their platform but don't know anything about UK VAT. They are not a UK company. In the past when I used Adsense (Google Ireland), I believe that the revenue from that was not VAT-taxable revenue as they used the "EU reverse charge mechanism". I would like to get confirmation that the revenue earned from the Australian advertising agency is also exempt from VAT, as I believe that this arrangement with the new advertising company would be covered as a digital service "providing advertising space" where I am the supplier (of the advertising space) and they are the customer (providing my website with monetisation via their platform). They deal with the advertising providers, I don't. They deal with the VAT applicable to them in Australia and wherever else they get their advertisements from, I don't. The earnings from this are more than £90k per annum, but if it's not VAT-taxable I take it I don't need to register for VAT? Thank you for your help.