Registering for VAT in other EU countries

Usually, you only need to register for VAT where you’re based.

But if you’re supplying digital services to consumers based in other EU countries, you must either:

  • register for VAT in each country where you’re supplying digital services
  • sign up for the VAT MOSS service

You need to do this even if your turnover is below the VAT registration threshold.

Digital services

Digital services include things like broadcasting, telecommunications services, video on demand, downloadable music, games, apps, software and ebooks.