Affiliate Income and VAT

[LanceUk]

Hi,

I have searched these fora and the wider internet community, but have not found my answer (maybe my search terms need refining - so apologies if this has been done before).

What is the VAT status of affiliate commissions
- earned in the UK
- earned within the EU
- earned outside UK/EU?

Is the treathment as if one is self-employed/limited company, or is the treatment as if it is part of a salaried employee (in which case, wouldn't PAYE be more appropriate and the payer has to tax at source)?

Thanks in advance

 

[Scalloway]

Commission paid in the UK is liable for VAT. This article suggests using VAT MOSS for EU transactions.

https://jeangalea.com/affiliate-income-eu-moss-vat-treatmentrules/

If you are receiving the commission on your own behalf then it is self employed income.

 

[LanceUk]

Many thanks.. Clarifies it a lot...