HMRC internal manual: VAT Place of Supply of Services

From 1 Jan 2021, supplies of these services from a UK person to a private person in the EU will be outside the scope of UK VAT.
You should check whether there is a liability to register for VAT in the relevant EU Member State.

Source

• gov.uk – Place of supply of services: Other services to non-UK customers (B2C): Contents
• gov.uk

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