Johns

Hi there, We are trying to understand how VAT applies outside the UK for our platform, which is dedicated to digital items, mostly video games. Platform Overview We operate as a marketplace for digital items, primarily video games. We act as an intermediary—similar to eBay—facilitating transactions between global buyers and sellers who list, trade, and sell their video game assets on our platform. Our revenue is commission-based, charged to the sellers. We have a few questions regarding VAT that remain unanswered. What We Know We understand that we need to register for VAT MOSS (Mini One Stop Shop) in the EU, where VAT applies only on our commission, and we will charge VAT based on the buyer’s location. We also understand that outside the UK/EU (e.g., the US, Asia), VAT does not apply. Questions If we reach a certain revenue threshold, will we need to register for VAT in those specific non-UK/EU countries, or does VAT not apply at all for these regions? We also plan to pass on the payment gateway fees to buyers/sellers (currently, the paymen processor(Stripe) charges us 3% + a minimum fee of £0.30 per transaction). If we charge these fees to buyers/sellers, how and if will VAT apply to this 3% and the minimum fee? Thank you for your guidance.