Am I required to register for VAT if my sales of digital downloads come under the threshold of £85k?
If not, do I charge for VAT or does this only apply if I am VAT registered?
Many thanks
You may need to register for VAT MOSS. It depends how you make your downloads available. For example PDFs sent manually by email don't have VAT charged but if you just need to click a link to download them then you need to charge VAT at the rate of the country of the downloader. More information here.