New client - makes digital supplies with some live content both in EU and outside EU
Am I correct that the live content excludes the supplies from VATMOSS but also this means that outside EU supplies are considered UK Supplies as B2C?
The 'live' bit could be argued in terms of whether the supplies are digital or not, so does the opposite apply if the supplies are considered digital i.e. the company should have registered for the VATMOSS scheme and then outside EU supplies are considered outside the scope of UK VAT?
I cannot see anywhere on HMRC website about late registration penalties for VATMOSS, is there such a thing?