VAT on ESS via Apple, Google, Nokia -

VAT on ESS via Apple, Google, Nokia -

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A UK company sells software (games) to computers and mobile phones via Apple, Google & Nokia. I understand these companies act as agents in electronically supplied services and hence for VAT their fees (although I don't see any in the client's bank statements are B2B normal rule and under threverse charge procedure for our client. My question is to do with the VAT treatment of the actual sales.  Sales from ESS B2B to EU should be outside the scope of UK VAT but B2C must follow the general rule (place of supply in the UK). However, the client has no idea, he receives no statements of analysed sales by type of customer and area. How can this be resolved? Thanks 

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By shaun king
25th Sep 2014 10:16

Understand the relationship

You need to go back to however is billing your client to establish what the relationship is - are they acting as agent or principal especially with MOSS commencing on Jan 1 2015. It is likely that they are or will be acting as principal with the introduction of MOSS.

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