Is the Microsoft Store a Merchant of Record?

Targets Windows
1

In the UK, a company selling software online would normally have to handle EU tax under VATMOSS, even if not VAT registered.

If all sales are B2B (eg using FastSpring or other retailers as the sole outlet), then the sales are considered Business to Business, and VAT etc are not a consideration.

If software is sold via the Microsoft store, does the developer receive an amalgamated payment on a regular basis from Microsoft, making the sale B2B, or do they receive microtransactions for each sale, which would be making the developer the Merchant of Record and liable for VATMOSS regulations?

2

It’s B2B. Microsoft acts as the Merchant of Record. Developers receive amalgamated net payments after tax, same as on the Apple and Google stores.

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