Server hosting in another EU country

[Rev Adrian Kennard]

Anyone know the VAT situation on this.

As a UK ISP supplying UK businesses, we are looking at hosting in
Amsterdam. i.e. we rent arack in a data centre in Amsterdam and sell
hosting to UK businesses.

What is the place of supply?
Do we have to register for and charge Dutch VAT?

 

[DoobieDo]

Anyone know the VAT situation on this.

As a UK ISP supplying UK businesses, we are looking at hosting in
Amsterdam. i.e. we rent arack in a data centre in Amsterdam and sell
hosting to UK businesses.

What is the place of supply?
UK
Do we have to register for and charge Dutch VAT?

No

 

[Jonathan Bryce]

Anyone know the VAT situation on this.

As a UK ISP supplying UK businesses, we are looking at hosting in
Amsterdam. i.e. we rent arack in a data centre in Amsterdam and sell
hosting to UK businesses.

What is the place of supply?

It is the UK. The location of the server is not relevant for tax purposes.

Do we have to register for and charge Dutch VAT?

No. You should give your VAT number to the Dutch ISP, and they won't charge
VAT on the hosting fees. You have to declare the UK VAT on the hosting
fees in your return, and claim it back at the same time.