B2C electronically supplied to UK customers

B2C electronically supplied to UK customers

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Could someone help me in confirming the VAT treatment of B2C electronically supplied services to UK customers from a non-EU supplier? The non- EU Supplier has asked if it has any VAT obligations in the UK, currently not recording sales by customer residence and not clear on value of sales but likely to be below £85k. 

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By Jupiter Accountants
04th Apr 2022 10:49

any idea?

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By Wanderer
04th Apr 2022 10:55

You don't consider you are being a little pushy do you?
Question asked 03rd Apr 2022 22:46, a Sunday, then chased before 11:00 Monday morning.

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VAT
By Jason Croke
04th Apr 2022 10:59

Whether a non-EU supplier or an EU supplier, the rules are the same (remember, there is no EU anymore from a UK VAT perspective, it is just UK* and rest of the world).
*notwithstanding Northern Ireland

As a non-UK (non-established) seller, they are required to register for UK VAT, there is no £85k threshold (the threshold only exists for UK established businesses).

https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services...

"If your supplies are liable to UK VAT you will need to register for UK VAT if you are based outside the UK."

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Replying to Jason Croke:
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By Jupiter Accountants
04th Apr 2022 12:52

Many thanks Jason

Jason Croke wrote:

Whether a non-EU supplier or an EU supplier, the rules are the same (remember, there is no EU anymore from a UK VAT perspective, it is just UK* and rest of the world).
*notwithstanding Northern Ireland

As a non-UK (non-established) seller, they are required to register for UK VAT, there is no £85k threshold (the threshold only exists for UK established businesses).

https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services...

"If your supplies are liable to UK VAT you will need to register for UK VAT if you are based outside the UK."

Thanks (0)