Click from credit card to paypal a few times . <| sep |> Do you send the physical drawing to our address or do you just send the . jpeg ? <| sep |> She went to crankbrook . <| sep |> The Punisher gets better damage with blasters . I guess he was just trying to upscale . <| sep |> Don ' t want the ombudsman knocking on my door on Christmas day , so any advice here guys ? They wouldn ' t HMRC would just send you a letter . What you are doing is the import of services as you are being supplied software via download . Therefore what you must do is work out whether it is a businesstobusiness or businesstoconsumer transaction and whether it falls within the general or specific rules . The supply is of digital services services via download . Therefore the specific rules may apply . You must first work out if it is a businesstobusiness or businesstoconsumer supply . If it is B 2 B then the place of supply under the general rules means the place of supply is where the customer is , i . e . the UK . You therefore you must take into account your VAT status . notice 741 a p l a c e o f supplyofservicesvatnotice 741 aplaceofsupplyofservices # b 2 bsuppliesIf you are VAT registered , then you must account for the supply under the reverse charge mechanism where you are deemed to also be the supplier , but the input VAT is reclaimed . If you are not VAT registered , then the liability for VAT falls on the foreign supplier . That is therefore , their problem . If it is a B 2 C transaction , then the specific B 2 C rules relating to digital services applies . s u p p l y i n g d i g i t a l s e r v i c e s t o p r i v a t e c o n s u m e r s v a t b u s i n e s s e s s u p p l y i n g d i g i t a l s e r v icestoprivateconsumersThe place of supply for B 2 C digital services is now where the consumer resides , according to the latest EU regulations from 1 Jan 2015 . Therefore the US company is supplying you in the UK and therefore they are potentially liable to register with HMRC to satisfy VAT liabilities . You don ' t need to do anything . So basically , are you VAT registered or not ?