New EU VAT Rules (5)

Do you only sell your e-services through a third-party platform or marketplace? (For example not through your own website?)

Yes

No

 

Note: If you supply digital services to consumers through an online portal, gateway or marketplace then it’s important to determine whether you’re making the supply to the customer or to the platform operator. Where the platform operator sets the general terms and conditions, authorises payment or delivery, or doesn’t clearly state the name of the supplier on the receipt or invoice issued to the consumer, then they’ll be seen as making the B2C supply even if they’re contractually only an agent. (Guidance from HMRC here.)