Very successful "Youtuber" operating via a Limited company in UK and recently registered for VAT. They do videos giving fashion advice on Youtube and receive a lot of income from youtube via advertising on their videos.
As most of the Company's income comes from youtube based in Ireland I'm trying to get my head round the VAT side of this.
There is no VAT to charge, of course, but my understanding is that the Company should invoice Youtube and include both their VAT number and Youtube's VAT number on the invoice. On the VAT return although the sales are OOS the sales should be included in Box 6 but not Box 8 and should go on an EU sales list.
Would this be correct?
I have seen it argued that OOS sales of services do not need to go in Box 6 but not sure that is correct.