It is worth noting that not all services provided can be deemed to be electronic services, given the human resources required for live streams and messaging services.
The outcome for the industry is that platforms shall be required to review in detail electronic services which they facilitate, and consider the place of supply rules on such services, beyond simply charging output VAT on a commission fee.
For creators (in this case, based outside of the UK), their supply will be deemed to be a B2B supply with the platform provider, and the decision will mean that they may be in a position to request a refund of any previously charged output VAT.
Source: meridianglobalservices.com
Link to case HERE
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