On 19 November 2018, UK HMRC posted updates to its guidance on value added tax (VAT) rules for supplies of digital services to consumers in the EU. As consulted on earlier in the year, the update includes changes in the place of supply rules and VAT accounting options for businesses established outside of the EU.
For businesses established in the UK, the update includes the introduction of a GBP 8,818 (EUR 10,000 equivalent) digital supplies threshold, which provides that for cross-border…