To those above talking about app sales via Apple, Google, Amazon….

If you are a UK business, it is a B2B transaction between you and the platform holder. It is outside the scope of VAT, but you still report it on your return or EC Sales List. Please check this with your tax advisor.

Those platform holders charge the customers VAT and pay it their end, but between you and Apple/Amazon/Google is B2B.

Note, Google right now isn’t this way, but it is changing in January 2015 to follow the others on VAT
http://9to5google.com/2014/09/25/google-dda-customer-support-handled-vat/

(please consult your accountant though)