Quote:
Originally Posted by pdurrant
In the UK, anything less that £18 is given this exception, but only for physical shipment. There's no lower limit for immaterial goods.
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A bit of googling reveals that the situation is, as always with VAT, very complex. I calim absolutely no expertise but there's an interesting discussion
here relating to Google adwords, where the supplier appears to be outside the UK.
The bit that struck me was the answer to a specific question addressed to Revenue and Customs:
"If I am not VAT registered, but Google are no longer charging me VAT and I need to self-assess the VAT due, will there be any VAT due to be paid if I am not VAT registered in the UK?"
To which the answer from the Revenue was, apparently:
"You will only be liable to pay UK VAT once you are registered for VAT."
The other fascinating thing is that for fiction, the place of supply is wherever the supplier is based but for non-fiction, the place of supply is where the customer is based, because it is classed as a service delivered to the customer.
Anyway, I may be totally misinterpreting (not unknown) but I'm assuming at present that I am not liable for VAT on downloads from outside the EC where the supplier does not charge me VAT at the time of purchase.