On 18 December 2018, HMRC published VAT Notes 2018 Issue 4.
HMRC caution that the VAT rules with respect to the supply of digital services to private consumers in other EU Member States will change on 1 January 2019.
The place of supply will be the United Kingdom if:
- a UK business is not established in any other EU Member State; and
- the total value of their cross-border digital sales is less than GBP 8,818 in the current and preceding calendar years.