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Classed as digital services for VAT MOSS?

General opinions be appreciated

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Dear All

Client creates social media graphics that they are used across the Bundesliga social channels and invoices his German client accordingly (B2B).

Would this fall under digital services for VAT purposes?

Appreciate any thoughts.




Replies (4)

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By accountantccole
01st Oct 2021 13:43

Is he creating stock images that they download and use or was there a contract to provide bespoke images for that customer?

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Replying to accountantccole:
By bigmuggsy
01st Oct 2021 14:01

Thank you for taking the time to reply.

He'll have had a contract with the customer.

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By The Dullard
01st Oct 2021 14:00

If they're B2B, then they can't be digital services for VATMOSS, which applies for B2C supplies.

A B2B supply may be an electronically supplied service attracting a VAT liability if it the place of use and enjoyment is the UK. From what you say though the customer and the place of effective use and enjoyment is Germany.

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Replying to The Dullard:
By bigmuggsy
01st Oct 2021 14:02

Ah okay thank you. I've never dealt with VATMOSS before so wasn't aware it only applied to B2C services.

Thank you.

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