Reply To: Northern Ireland live virtual video production service

Forum Categories INTERNATIONAL VAT ON CROSS-BORDER TRANSACTIONS Northern Ireland live virtual video production service Reply To: Northern Ireland live virtual video production service

#56162
Trevor S
Participant

I’ve noticed your post from last year: https://www.vatforum.co.uk/post/charging-vat-to-eu-company-11110923?pid=1319542850
But that was prior to the end of the Brexit transition period, so it’s worth checking for changes.

If your customers are all businesses, there are no changes to the rules in VAT-advisers response to your previous post.  There’s also no change in rules for supplies to individuals if they’re based either in the UK (GB or NI) or outside the EU.

For supplies to individuals based in the EU, you must declare VAT in the EU.  You have two options:

  • Register for a “non-union MOSS” scheme in a single EU member state; or
  • Register for VAT in every member state where you have customers who are individuals.

Effectively the first of these options is broadly similar to the old rules – it’s just that when we were part of the EU, the UK could operate a MOSS, whereas now you need to join someone else’s.

The following HMRC guidance may be useful: https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services-to-private-consumers#vat-accounting-options-for-uk-businesses-supplying-digital-services-to-consumers-in-the-eu