If a supply of services from a UK business to a consumer (B2C supply) in the EU is treated as being made in the EU, the UK business could have a VAT registration liability in the relevant member state. Businesses regularly supplying the services involved (see below) often have multiple VAT registration liabilities across several member states.

Since 1 January 2015 suppliers of e-services, broadcasting and telecoms services have accounted for VAT in their customer’s country on one return using the so-called ‘VAT Mini One Stop Shop’ (¶66-000).

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