"If you receive services for the purposes of your business from a supplier based outside the EU, you must generally pay VAT at the rate that applies in your country, as if you had supplied the service yourself "
Europe wants you to pay VAT on "electronically supplied services online" even if the seller is outside the EU. That might not apply in Dmitry's specific case (as a human and not a robot), but it's certainly not restricted to just goods:
> You pay VAT on goods sent from non-European Union (EU) countries and EU special territories (eg the Canary Islands) if they’re:
> gifts worth more than £39
> other goods worth more than £15
> alcohol, tobacco products and fragrances (eg perfume, eau de toilette and cologne) of any value
Customs duty is different.
> You’ll be charged Customs Duty on gifts and other goods sent from outside the EU if they’re above a certain value.
> The value includes:
> the price paid for the goods
> postage, packaging and insurance
Type and value of good Customs Duty
Anything under £135 No charge
Gifts worth £135-£630 2.5%, but rates are lower for some goods - call the helpline
Gifts above £630 and other goods above £135 The rate depends on the type of goods and where they came from - call the helpline
It depends. Goods from inside the EU: you'll pay VAT (and recover it). Goods outside EU: you pay import duty (which might include VAT - but you don't actually pay that VAT as a company, because it's VAT)
If this wouldn't apply to services, it would give non-EU suppliers an unfair advantage.
