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I thought use and enjoyment rules are only relevant for electronically supplied services? Unique written content sent manually by email doesn't fit into this category, does it?

Thanks. So the relevant factor is the place of belonging of the business/customer that pays me for my service, and the ultimate destination of my content has no relevance with regards VAT?

Hi. I'm a freelance journalist. I sell written content to businesses based outside the UK. Usually the B2B sale of services is out of scope of UK VAT. However, I have one client who has signed a deal to supply a UK-based website with content. I send my articles to the non-UK company, and they in turn supply the content to a UK website. Is UK VAT due in this case because the articles ultimately end up on a UK site? Or is it still out of scope as my business dealings are entirely with the non-UK company, whom I invoice monthly?

Hi all, I was wondering if someone would be able to help me to clarify one or two things with regards to VAT. I'm a sole trader (freelance journalist) whose turnover recently exceeded £85,000 per year. However, the majority of my income comes from B2B sales to non-UK publications. My work for UK-based companies produces a turnover that is well below the threshold. However, I'm still unclear whether I'm required to register for VAT or not. My overall business turnover exceeds the £85,000. But my turnover from UK companies is just a fraction of this, around £30,000. Does anyone have any guidance on this?