EU VAT Rules for purchasing Digital Goods by non-VAT registered UK business

EU VAT Rules for purchasing Digital Goods (B2B)

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Please could someone explain the new VAT rules with regards to the purchase of digital goods? My business is not VAT registered. I am however a business not a consumer, so please could someone confirm whether I should be paying VAT on digital goods? This website (https://www.gov.uk/government/publications/vat-supplying-digital-services-to-private-consumers/vat-businesses-supplying-digital-services-to-private-consumers#determining-whether-the-customer-is-in-business-a-taxable-person-or-is-a-private-consumer) states:

If you supply digital services and your customer doesn’t provide you with a VAT Registration Number (VRN) then you should treat it as a business to consumer supply and charge the VAT due in the customer’s member state.

If a customer is unable to supply a VRN but claims they are ‘in business’ but not VAT registered because, for example, they are below their member state’s VAT registration threshold, you can accept other evidence of your customer’s business status eg, a link to the customer’s business website or other commercial documents.

Does this therefore mean that I (as a business) should not be charged VAT on digital goods?

Furthermore, if I have paid VAT previously on digital goods (following the rule change), does this mean that I am able to reclaim the VAT paid?

I look forward to hearing your thoughts...

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