Computer Software

Imported computer software may be classified as goods and/or services

If the software is a standard off the shelf package and comes on a computer disc it is considered a good.  For EU shipments reverse charge tax would be applicable.  For non EU shipments import VAT would be applicable.

If the software is bespoke and comes on a disc (or other carrier) then it is considered a service.  For non UK purchases reverse charge tax would be applicable.

If the software is via a download – it is treated as a service.  For non UK purchases reverse charge tax would be applicable.