Discuss

VAT for products delivered across borders and through screens.

Place-of-supply, digital-service, platform, reseller and evidence support for software and technology businesses.

Discuss your position
01Classify the product and supply
02Identify customer status and location
03Set VAT collection responsibility
04Build evidence into billing data
01

Software labels do not decide VAT

Subscription access, licences, implementation, support, hosting, data and professional services can follow different rules or form a single composite supply. The contract and delivery model need to match the tax treatment.

  • SaaS subscriptions
  • Implementation and support
  • Resellers and app stores
  • Bundled products and services
02

Consumer location needs evidence

For cross-border digital services to consumers, the customer's usual location can determine where VAT is due. Billing address, IP address, bank details and other commercially relevant information can form the evidence trail.

  • B2B and B2C classification
  • UK and overseas consumers
  • Location evidence
  • Billing and tax-engine controls
Primary sources

Tax guidance changes. These official sources were checked on 31 August 2026.

VAT Notice 741A: place of supply of servicesVAT on digital services supplied to consumers

Related VAT services

VAT advisorySpecialist analysis for transactions, contracts, business change and uncertain VAT positions.VAT returns and complianceReturn preparation, review controls, Making Tax Digital records and correction processes for repeatable UK VAT compliance.International VATPlace of supply, overseas registration, imports, exports and UK market entry without false simplicity.
Important

This page provides general information, not advice for a particular transaction. VAT treatment depends on the complete facts and current law.