VAT treatment of Digital Services to the EU

by Redvers at 14:40 16/02/15 (Ask-Legal-Accounting)

I understand the treatment of VAT on "digital services" to EU "consumers" changed at the start of this year and I have a couple of questions.

I've looked at the government's, very brief, web page on this at: https://www.gov.uk/vat-on-digital-services-in-the-eu but I'm still not clear if I'm affected by this or not. I sell computer software (written in COBOL) to businesses all over the world, including Europe. I'm registered for VAT in the UK. My first question is: what are "digital services"? - "downloaded applications" and "anti-virus software" are mentioned on the government website but why be so specific? If all computer software is included, why not say "computer software"? My second question is: what is a "consumer"? - I presume a VAT registered business in the EU is not a "consumer" but I have one company, in France, who I charge UK VAT because they're not VAT registered. Do I now charge them VAT at the French rate? I'd appreciate a little help on this or a link to a more informative web page would be good. Thanks -- Redvers Tweet

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