It’s absolutely correct that it is B2C sales that are covered by this however, how do you prove a sale is B2B? Usually by them having a VAT number. In which case you wouldn’t charge them VAT anyway if you are VAT registered. We essentially treat all EC Sales that don’t have a VAT number as B2C – even though my product is aimed at design agencies so should be B2B, someone might buy it for a personal website, for example.

If anyone who is actually a tax advisor or accountant and can clarify the rules around this that would be helpful. For example:

1. If I only sell B2B is there a practical way to ID not VAT registered B2B customers that would be accepted in an audit?
2. As a VAT registered business I have to submit the VAT numbers of EU businesses that I don’t charge VAT to in my EC Sales list. If a non-UK VAT registered business collected VAT numbers as proof would that be enough?