SaaS VAT & digital services

VAT for SaaS and digital businesses, place of supply, B2B reverse charge, EU consumer sales, One Stop Shop and getting registration timing right.

• Place-of-supply mapping across your customer base

• B2B and B2C treatment separated in your billing system

• Reverse charge on overseas supplier costs, including AWS and ad spend

• EU consumer sales, OSS/IOSS and non-EU registrations reviewed

• Registration timing modelled against pricing and margin

• Making Tax Digital compliant filings

Business-to-business digital services to overseas customers are generally outside the scope of UK VAT, with the customer accounting under reverse charge. Business-to-consumer digital services are taxed where the customer belongs, which can create obligations in other countries from the very first sale, with no threshold.

The reverse charge also runs the other way: services bought from overseas suppliers are treated as if you supplied them to yourself, and go on your VAT return. Ignoring this on cloud, advertising and software spend is one of the most common errors in a first VAT inspection.

UK VAT registration is required once taxable turnover exceeds £90,000 in a rolling twelve months, or when you expect to exceed it in the next 30 days alone. Voluntary registration before that can be worthwhile where customers are businesses and input VAT is significant.

Thresholds, rates and deadlines quoted here reflect the 2026/27 UK position. Check current GOV.UK guidance, or ask us, before you rely on them for your own company.

We start by looking at the last filed accounts, your current records and your filing dates, then confirm a fixed scope and fee in writing.

Once the work is live you get reminders ahead of each deadline, a named person to ask questions, and a plain-English summary when the figures are ready, not a PDF with no explanation.