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VAT on B2B digital services sales outside of EU

VAT on B2B digital services sales outside of EU

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Hello

My understanding is that exports can be zero rated for sales to non-EU businesses. However I have been looking to confirm that this is the case for digital services too and that there are no other factors I need to consider.

In this case for software license sales to USA.

Thanks

Mike

 

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chips_at_mattersey
By Les Howard
03rd Jul 2020 11:34

B2B to US is outside the scope of UK VAT, but with entitlement to input tax refund.

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