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The VAT liabilities on software, online conferences and advertising receipts.
I have a client who is stretching my limited knowledge of VAT and the place of supply rules. The client makes different types of supplies to UK and non-UK customers. My first question is on the fee received for the use of a software product developed by the company. Is this a supply of goods or services? I understand that mass-produced software sold in a store is treated as goods while software designed specifically for the end-user is a service. My client falls between these two extremes: the software is downloaded – there is nothing physical but it has not been developed to a customer’s specification. At the moment there are only a few users but my client hopes that their number will grow.
The second supply is a conference but there is no physical location because it takes place online. Attendees are worldwide they buy...
