Hi, sorry but I don't get this at all.
We have a Scottish registered limited company and are therefore liable for UK VAT. We will be selling online services to the world which in turn causes VAT issues.
When I contacted HMRC they sent me to some ambiguous list showing the member states in the EU, and from this I gathered that I had to contact each member state and apply (?) for VAT registration in that country (all 60 odd of them and each charging a different rate possibly). HMRC themselves did not help me at all. So I am at a loss. I have e-mailed HMRC regarding the e-services but have not had a reply after 3 days so far.
In a nutshell, how do I invoice customers online in say Germany (EU) or USA (Non EU)? If they are a business in the EU do I charge UK VAT and therefore show it on the invoice to them or not charge/show VAT at all? If they are not a business, i.e. an individual do I charge UK VAT or no VAT at all? (Also, am I then to include on my website a question asking if they are a business or not?)
If they are outside of the EU, i.e. USA, India, China, etc do I charge UK VAT or not at all?
Do I have to sign up to all the individual member states and if so how, and how do I then pay the VAT to each member state (if this is what is required and I don't know whether I do or not) or shall I just shoot myself and have done with it? Sorry this is such a headache and HMRC are worst than useless.