The gov.uk website would suggest that a non-UK supplier selling to a UK consumer does have to charge - and register for - UK VAT.
"The place of supply of digital services
If you are a business making supplies of digital services to UK consumers, those supplies are liable to UK VAT. If you make supplies of digital services to consumers outside the UK these are not liable to UK VAT. They may be liable to VAT in the country where the consumer is based. If you supply digital services to consumers via a third party platform or marketplace, the digital platform is responsible for accounting for VAT on the supply instead of you.
If your supplies are liable to UK VAT you will need to register for UK VAT if you are based outside the UK."
https://www.gov.uk/guidance/the-vat-rul ... -consumers
Supplying a physical copy of the software alongside the digital version just looks to add complexity.
It's not clear from that page whether there is the sort of turnover threshold exemption available to UK businesses - you only have to register for and charge VAT if your turnover is big enough.
It's also not clear how the UK government will actually enforce this rule on businesses outside its jurisdiction, or whether a private citizen enabling a non-UK supplier to break the rules is committing any sort of offence.
But hey, we've got blue passports. And fish we can't sell.
"The place of supply of digital services
If you are a business making supplies of digital services to UK consumers, those supplies are liable to UK VAT. If you make supplies of digital services to consumers outside the UK these are not liable to UK VAT. They may be liable to VAT in the country where the consumer is based. If you supply digital services to consumers via a third party platform or marketplace, the digital platform is responsible for accounting for VAT on the supply instead of you.
If your supplies are liable to UK VAT you will need to register for UK VAT if you are based outside the UK."
https://www.gov.uk/guidance/the-vat-rul ... -consumers
Supplying a physical copy of the software alongside the digital version just looks to add complexity.
It's not clear from that page whether there is the sort of turnover threshold exemption available to UK businesses - you only have to register for and charge VAT if your turnover is big enough.
It's also not clear how the UK government will actually enforce this rule on businesses outside its jurisdiction, or whether a private citizen enabling a non-UK supplier to break the rules is committing any sort of offence.
But hey, we've got blue passports. And fish we can't sell.