Talking to a new client on Friday about UK zero-rating their B2C non-EU sales and realised there’s another angle to explore. If distance selling within the EU can create a liability to pay VAT where the customer belongs, could that extend to non-EU B2C sales?
There are now 114 countries operating a VAT-type system. How many of those have rules applying to UK suppliers? No-one seems to be sure but it looks like many are exploring ways of generating tax on B2C arrangements so UK suppliers need to tread carefully.