Josep Condal
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Applicable VAT for B2B transactions by VAT-registered foreign seller company
We are a foreign (non-UK) seller company selling Digital Goods. We are now UK VAT-registered because we wish to be able to bill directly our sales of Digital Goods to UK B2C consumers (20% VAT). Now that we already have a UK VAT Registration Number, should we also charge a 20% VAT to our B2B customers (who provide their valid UK Registration Numbers) for sales of these Digital Goods, or for B2B transaction it will be a Reverse Charge transaction even if we have a UK VAT Registration Number?