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We are a VAT-registered limited company registered in Northern Ireland and we produce live virtual conferences and remote pre-recording of talks from our studio in Northern Ireland. Our premises are equipped with multiple independent broadband connections for this purpose (landline, mobile, microwave, satellite).
For pre-recording we manually direct remote participants, located in any country in the world, and record their talks with slides over Zoom using software (other than Zoom) and hardware physically located in our studio. We then edit the talks and place them on an FTP site for checking by the client.
For live virtual conferences we re-broadcast live via a bespoke website a mix of remote participants connected to us via Zoom and the pre-recorded talks described above. Viewers/delegates watch the live stream on the website and may be anywhere in the world. Only hosts/panellists join the Zoom call which we use as the “TV studio”, manually switching in software/hardware in our physical studio between the participants on the call, and between the call and the recordings. We also verbally direct the proceedings from our studio, telling the speakers when to start and stop speaking (our direction is not visible or audible to the viewers/delegates).
After the live conference the recorded talks and recordings of the live Q&A sessions are made available to viewers/delegates as video-on-demand (VoD).
Our clients pay us a fixed fee for providing the entire service. Viewers/delegates may be members of the client organisation, or professionals in the same field; they may have access to the live stream/VoD by virtue of their membership, or may pay a fee to our client (never to us) to view the live stream/VoD, or the live stream/VoD may be free to view.
Our clients are always organisations located in Northern Ireland, in the rest of the UK or in the EU. Our clients may or may not be VAT registered.
Clearly we charge UK/Northern Ireland clients VAT regardless of their VAT status. Can anyone clarify how we should treat EU clients, either VAT registered or not?
Thank you.
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
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