fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component, otherwise known as videophone services.This means transmission of signals of any nature by wire, optical, electromagnetic or other system and includes: live streaming through the internet if broadcast at the same time as transmission by radio or television.the supply of audio and audio-visual content for simultaneous listening or viewing by the general public on the basis of a programme schedule by a person that has editorial responsibility.register for VAT in each EU member state where you supply digital services to consumersĭefining digital services Radio and television broadcasting services.

The place of supply will be where the consumer is located. VAT accounting options for UK businesses supplying digital services to consumers in the EU If your supplies are liable to UK VAT you will need to register for UK VAT if you are based outside the UK. If you supply digital services to consumers via a third party platform or marketplace, the digital platform is responsible for accounting for VAT on the supply instead of you.

They may be liable to VAT in the country where the consumer is based. If you make supplies of digital services to consumers outside the UK these are not liable to UK VAT. If you are a business making supplies of digital services to UK consumers, those supplies are liable to UK VAT. if you are a UK business and the supply is not made in the UK, you’ll need to check the rules in the country of the customer, as you may have to register for VAT or its equivalent in the country.whether your customer is a business or a private consumer.whether it’s a digital service – if it is not, the general place of supply of services rules will apply.How to determine the place of supply and taxationįor VAT purposes the place of supply rules set a common framework for deciding in which country a transaction should be subject to tax.įor supplies of cross-border digital services to non-business consumers you should check:

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