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VAT on "Youtuber" income

VAT on "Youtuber" income

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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.

Replies (4)

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By Les Howard
16th Oct 2019 19:38

I would include the sales in Box 6.

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By Jennie Gillam
21st Oct 2019 10:01

The VAT isn't OOS, it's EC reverse charge VAT on services, so yes it should definitely be included in Box 6.

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Replying to Jennie Gillam:
By The Dullard
21st Oct 2019 12:15

"VAT is charged on supplies of goods and services made in the UK by a taxable person in the course of furtherance of a business carried on by him".

If it's outside the scope of that sentence (which it is by virtue of the place of supply rules for services), then it's outside the scope of UK VAT. It only goes in box 6 because HMRC say it should go in box 6, and it's their box (that doesn't actually do anything useful).

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By JCresswellTax
21st Oct 2019 10:11

Entry in box 6 if client is on standard input/output VAT. No entry in box six if client is on the flat rate scheme.

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