Are VAT Rules for EU acquistions of Digital goods same as physical goods

Are VAT Rules for EU acquistions of Digital...

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My client has a small start up architectural business and has made a number of purchases of software and digital images from other EU countries.  These are normally downloads and there is no physical medium involved.

I am familiar with VAT returns involving acquisition of physical goods ( circuit boards, monitor screens etc) from other EU countries, but can't find from HMRC website if definition of "goods" for the VAT return extends to digital goods (downloads) such as software, digital images.

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By Portia Nina Levin
26th Oct 2015 15:10

Downloaded products, being intangible, are not goods. So, therefore, what you have is a supply of services.

Assuming it is a business to business supply, the supplier should not charge VAT and the customer (your client) should account for the VAT due using the reverse charge procedure.

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