Article 44 of the EU VAT Directive (2006/112/EC) states that for B2B services, the place of taxation of VAT is where the customer is established, not where the supplier is located.
This means that if a UK company, such as Easy Green Hosting, supplies services to an EU company, the transaction is outside the scope of VAT in the UK, and the customer may have to apply the reverse charge mechanism in their country.
Therefore:
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If you are based in the European Union and have indicated a VAT number in your customer account, the invoices issued by us will be exempt from VAT and you will have to apply the reverse charge mechanism in your tax return.
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If you are based in the European Union and have not indicated a VAT number, the invoices issued by us will be taxed at the VAT rate corresponding to your country of residence.
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If you are based in the UK, the invoices issued by us will always include VAT.
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In all other cases VAT will not be applied.
IMPORTANT: the VAT number entered in your customer area must be correct and active. If the European tax system notifies incorrect data, we may decide to suspend your services until the data is updated.
