Place of supply or Digital service supply Rule

By   on 19 May 2023


Hello Members, Given that my business uploads images on a platform, and customers from all over the world pay a subscription fee to view these images, there is some ambiguity as to which VAT rules the business should follow. General VAT place of supply of service regulations could apply, since the business is providing  service by allowing access to their image library. Or  the VAT rules for supplies of digital services may also be relevant, as the images are being accessed online and could potentially fall under the category of digital services. 

We are confused as should we adhere to the standard VAT place of supply of service rule, or should comply with the VAT rules for digital service supplies? We have just started and want to be clear. Thank you everyone for considering this question .


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