VAT on digital services: what UK sellers need to know

Selling digital services to EU customers? The rules have changed. We break down place of supply and when you need to register.

Generally, B2B sales are VAT-free (reverse charge), while B2C sales can mean VAT in the customer’s country. The VAT OSS scheme lets you report and pay EU VAT in one return. If you’re not sure whether you’re in scope, it’s worth getting it checked — the last thing you want is a surprise assessment.