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Where Taxpayers and Advisers Meet

Place of Supply Electronic Services

amitr19
Posts:161
Joined:Wed Aug 06, 2008 4:00 pm
Place of Supply Electronic Services

Postby amitr19 » Mon Sep 01, 2014 6:16 pm

Hi All

Quick question:
Assuming that I am a VAT registered business in the UK and I buy web hosting for my website from a US company. They do not charge me VAT but my question is whether reverse charge VAT applies? My business is wholly in the UK and the website is used and enjoyed by my business and UK customers.

Cheers
AR

les35
Posts:639
Joined:Wed Aug 06, 2008 3:09 pm

Re: Place of Supply Electronic Services

Postby les35 » Tue Sep 02, 2014 10:54 am

Services supplied from outside the EU, and received in the UK are subject to the Reverse Charge.


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