How to comply with the new TVA rules for B2C digital services?
I sell stock photography through a number of various online agencies. As the agencies sell my photos and then pay me a percentage of the sale fee I think this falls under a °µÍø½ûÇø to °µÍø½ûÇø classification.
My wedding photographs are also available for purchase by electronic download for my individual °µÍø½ûÇø to customer clients. As this is direct to the consumer I assume this is a °µÍø½ûÇø to customer classification.
There is an European Union law that as of Jan 1 2015 TVA is liable to be paid on sales of digital services for °µÍø½ûÇø to customer customers at the prevailing rate of TVA in the customers country. As each country has different rates of TVA and I am not TVA registered (my turnover does not currently require this) I am not sure how this is going to affect me.
I think this means that if I wished to continue selling digital downloads °µÍø½ûÇø to customer I would need to register for a TVA number even though I am under the threshold and don’t want to charge TVA as I would also need to move off the auto-entrepreneur statut? Can you confirm if this is actually the case for me?
Can you also confirm that this won’t affect my stock sales through the agencies as this is a °µÍø½ûÇø to °µÍø½ûÇø operation and therefore would this be OK to continue as normal?
