VAT on selling to EU

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    I have a small VAT registered UK limited company. I am an agent for software produced in Finland. Prior to Brexit, if I sold to the EU, the software would be downloaded from Finland direct to the customer (mainly VAT registered businesses in the EU, but occasionally not VAT registered). I reported this sale on the EC sales list as triangulation. I marked the invoice no VAT, intra EU trade.
    Post Brexit, I haven’t a clue what to do, even the accountant has not answered. I assume I do not charge VAT, but are there any reporting issues. Do I need to register with any EU institutions?
    Any advice would be greatly appreciated.

    Trevor S

    I’ve only previously encountered triangulation with goods, not services.

    For B2B, there’s probably no change. You wouldn’t charge UK VAT, and your customer would be liable to account for VAT using the reverse charge.

    For B2C, you’ve got a choice between registering for VAT in each of your customer’s member states, or registering with a “non-union MOSS” scheme in a single member state.  Although if you’re selling via a digital platform/marketplace, the responsibility to account for VAT on B2C transactions may lie with them.


    If you register as an EU company with VAT registration, you will have full access to MOSS and file VAT returns in one country instead of all the ones you are trading with. It’s a lot less red tape… 

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