L Dogg

Such B2C services are deemed 'general rule' services according to https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec6

EU legislation (effective 1/1/2025) Article 54 Directive 2006/112/EC 1.The place of supply of services and ancillary services, relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the supply of services of the organisers of such activities, supplied to a non-taxable person shall be the place where those activities actually take place. Where the services and ancillary services relate to activities which are streamed or otherwise made virtually available, the place of supply shall, however, be the place where the non-taxable person is established, has his permanent address or usually resides. UK VAT (VAT due where supplier belongs) - section 7A(2)(b) of VATA94

You may also want to check B2B use and enjoyment rules for electronically supplied services. This could bring the supply back within the scope of UK VAT.

Based on EU rules your company has made an acquisition of goods in Ireland, which is followed by a domestic supply subject to Irish VAT. You would need to VAT register in Ireland to account for the acquisition, and account for VAT on the sale. You should then be able to give your Irish VAT number to the DE company. They *may* credit you the 19% VAT. Providing the supplier the Irish customer's VAT number would not change anything since the customer's VAT number does not belong to the German supplier's customer (i.e. you). Therefore, they would still charge you DE VAT.

On 1 January 2025 EU VAT rules change for business providing virtual and streaming services. Example could be where an conference/event is streamed online (with a fee for viewing) or distance learning with a live element (again paid for). Currently the general B2C rule applies - so VAT is due in supplier's country. However, from 1 Jan 2025, EU countries will apply the 'where consumed' rule and VAT will be accountable in the country where the service is consumed. To my knowledge, HMRC has not yet published any guidance around these EU rules changes. If HMRC does not follow the same rule, there will be double taxation: For a B2C supply to EU customer, HMRC expects UK VAT to apply. However, the EU country will expect EU VAT to apply. Has HMRC published anything to address this issue?