Do you supply electronic services to non-business customers outside of the UK?

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If any of your customers are non-business and based outside of the UK then you have to charge their countries VAT on any electronically supplied services.  This can include anything you provide which they access from the internet (information etc).  This means that you will be responsible for accounting for VAT in each EU customer’s member state at the appropriate rate of VAT in that country.

To remove the need for taxpayers to VAT register in every EU country the VAT mini-one-stop-shop (MOSS) was introduced. This is a simplified system for declaring VAT on B2C supplies of e-services in those EU member states. Declarations for all member states are entered on a single return submitted calendar quarterly.

More details are at

Note that if your B2C customer is outside the EU this is outside the scope of VAT. You should still record the supply in Box 6 of the VAT return.

As with all of our tax tips and web pages this information is necessarily summarised and of a general nature.  If you would like detailed specific advice please contact us.