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EU vat query. I really should know this, but ...

google play app sales

Didn't find your answer?

I have a client who sells apps accross UK, EU & RoW

If I understand right, B2C sales have a place of supply of the UK and so 20% UK VAT should be charged. 

For B2B EU sales, I think the place of supply is the buyer's country, presumably the VAT is reverse charge.

For RoW B2B sales, these are outside the scope?

They are just setting themselves up on GooglePlay, which is trying to make them charge 23% Irish VAT, which is what's thrown me ...

Replies (3)

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By atleastisoundknowledgable...
05th Aug 2022 14:23

Is non-union VAT MOSS the answer here?

Looking at the example in HMRC's guidance on how to complete a VAT MOSS Return, they have included UK sales. Surely these will go on your normal UK VAT Return?

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Replying to atleastisoundknowledgable...:
By accountantccole
05th Aug 2022 14:54

That was my first thought too

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By johnt27
05th Aug 2022 15:46

As well as MOSS you may want to check if your client is caught by the new digital services taxes being rolled out in the USA - it's like OSS but about 1,000 times more bureaucratic - multiple rates, multiple registration limits, categories and exemptions, not forgetting, of course, potentially 52 periodic state level filings (although only about 30 states currently legislate for the tax)

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