Jonathan Mann

Thank you so much for your very helpful response. Am I correct in interpreting that SaaS falls outside the scope of reverse charge rules (VAT Notice 735.3.1)? https://www.gov.uk/guidance/the-vat-domestic-reverse-charge-procedure-notice-735#which-specified-goods-and-services-the-reverse-charge-applies-to

For a US-based seller of Software-as-a-Service (SaaS) to UK-based customers, are transactions completely exempt from VAT for all parties? I've read up on guidance pertaining to place of supply, reverse charges, and other matters, but I'm wondering if there is definitive guidance stating that these services are exempt. My understanding is that SaaS is considered an electronically supplied service (ESS) and, when sold B2B, is exempt.