My client is Vat registered and has just designed a product for a client who is in Dublin. Can anyone give me some guidance on how the Vat is treated please?
I would debate if this is "electronic services" as there is clearly a human element to the service you are providing. If your client is VAT registered, he gives you his VAT number and you don't charge VAT, and report the sale on your EC sales list.
The MOSS scheme is only for the supply of electronic services to consumers. As I understand it, all other EU countries have a VAT number from birth, regardless of whether they need to account for VAT (they have thresholds too) - but I may be misinformed on that!
Either way, I don't think this meets the definition of e-services (much like when we send PDF accounts, we have done physical work, so its not all electronic). So while the design may have been presented in electronic form, its the result of a human service, and therefore wouldn't be MOSS.
However, I think I misread the post, thinking the end client was VAT registered, so I will add that if the customer is not VAT registered, UK VAT would apply.
