Distribution
VAT information for Foreign Distributions

The UK’s exit from the EU was finalised on 31 December 2020. With effect from 1 January 2021, businesses and individuals registered for VAT are no longer required to complete EC Sales lists on services provided after this date.

VAT information for Foreign Distributions

If you are registered for VAT in the UK as an individual our understanding is as follows:

  • The receipt of foreign distributions from us arises from income deemed to be outside of UK VAT and therefore has no VAT attached nor should you invoice us for VAT on the total distribution.
  • The total distribution (ignoring any VAT or management fee deductions) is however an output for the purposes of completing your VAT return and should be included in box 6.
  • The management fee which we charge is an input and should be included in your VAT return in box 7.
  • The VAT on the management fee is a VAT input and should be reclaimed and included in box 4.
  • If you are registered for the VAT flat rate scheme the receipt of foreign distributions from us is not treated as an output for the purposes of calculating the amount of VAT you pay.

These are guidance notes for your assistance only and we do not accept liability for the content. You should at all times refer to the VAT regulations and seek advice from your professional advisors.

Withholding Tax

For members resident for tax purposes outside of the UK, please see the tax section of the Directors UK website for information on withholding tax.

Foreign Distributions Index

AIPA Slovenia
ASDACS Australia
BILD-KUNST Germany
COPYDAN Denmark
COPYSWEDE Sweden
DAC Argentina
DAMA Spain
DGA USA
DHFR Croatia
DILIA Czech Republic
DRCC Canada
FILMJUS Hungary
KOPIOSTO Finland
LATGA-A Lithuania
LITA Slovakia
NORWACO Norway
RUR Russia
SCAM BE / SACD BE Belgium
SCAM FR / SACD FR France
SGAE Spain
SIAE Italy
SPA Portugal
SSA Switzerland
SUISSIMAGE Switzerland
VDFS Austria
VEVAM Netherlands
ZAPA Poland

Use:

CABLE = CABLE RETRANSMISSION
ED REC = EDUCATIONAL RECORDING
ED REC & CAB = EDUCATIONAL RECORDING & CABLE
MR = MECHANICAL AND REPRODUCTION RIGHTS
OTHER RTX = OTHER RETRANSMISSION
PC = PRIVATE COPYING
PC & ER & C = PRIVATE COPYING, EDUCATIONAL RECORDING & CABLE
PR = PERFORMING RIGHT
TV = TELEVISION BROADCAST (INC. PUBLIC PERFORMANCE)

Rights:

AV = AUDIOVISUAL

Please note: you can distinguish between a UK payment and a foreign one by the invoice number - All foreign payment invoice numbers end in the letter ‘F’.

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