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French photos

25 November 2014
Issue: 4479 / Categories: Forum & Feedback , VAT

Will the new e-services rules affect a UK photographer who works in France?

I have a UK-based client (a sole trader) who is a photographer. She earns fees from a wide range of business and private customers. Her annual turnover is below £81 000 so she is not VAT registered.

My client has two revenue streams for her business that have caused me concern regarding the proposed VAT changes for “e-services” that will take effect from 1 January 2015.

  • The client often takes the photos of weddings in France and sends all of the prints in pdf and jpeg electronic format to her clients based there. The clients are always private individuals (usually the bride).
  • She takes a lot of photographs of the UK countryside and sells these from her website. Buyers will download the photos in return for a payment. In this situation the customers could be worldwide.

My question is very simple: is...

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