Can someone tell me whether digital supplies over the internet to non EU and Non UK customers are exempt supplies or zero rated supplies?
Can someone tell me whether digital supplies over the internet to non EU and Non UK customers are exempt supplies or zero rated supplies?
Replies (4)
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Digital Sales
What is the nature of the digital supplies? Are they supplied automatically? B2B or B2C?
Digital sales
Thanks for your reply. Nature of supply is Interactive teaching content mainly B2C.Would they be outside the scope of VAT? e.g customer in far east.
Digital Services
The General Rule for B2C services will apply - UK VAT will be chargeable.
why uk vat
Les- if the supply is to the Far East there will be no UK Vat as outside the scope. If supplied B2C in the EU then I agree UK VAT.
Are we sure these aren't electronically supplied services, in which case different rules will apply to the EU B2C sales?