Hi, We're considering registering our company for VAT and wondered what effect, if any, this would have on our pay-per-click revenue. I have read on the inland revenue website that you only need to register for VAT if 'taxable supplies' exceed £60,000 in any 12 month period. It goes on to say that 'taxable supplies' are those made in the UK. So is revenue from sedo exempt because they are based in Germany? and is Google adsense also exempt because they are based in the USA? I assume that Google (who also supply sedo's) ads would charge out VAT in full at the point of sale to any UK advertiser who is paying for traffic, so it seems to me that any further collection down the line would amount to multiple taxation of the same 'click'. The people clicking on our sedo and google ads would be from all over the world (including the UK) so again it wouldn't appear correct that any VAT would be payable to the UK inland revenue for an ad that was clicked on from someone in Australia. In addition our sedo ads are served up by them in Germany so does this make them exempt? It would be very helpful if any UK VAT registered company/individual could give me some insight into this. Many thanks.