For B2B supplies of digital services to EU business customers who are VAT registered, the Place of Supply General Rule is applied – obliging the supplier to zero-rate their invoice so that the EU business customer can self-account for the VAT due in their territory under the reverse-charge procedure.

AutoEntry's UK VAT registration number will not alter the requirement for the B2B supplies being made into UK to remain zero-rated and subject to VAT only by the recipient under the reverse-charge.

For B2C customers (non-VAT registered individuals), digital services are always taxed in the country where the customer belongs. 

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