I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.
Thank you. Are you aware if the same is true in reverse - ie if we were an eg Irish or Dutch Ltd Co - supplying a UK non-VAT registered sole trader?
Simon, thank you for your reply.I would guess the same rules would apply in other EU member states because of harmonisation of VAT rules.You will have to check the distance sales thresholds for VAT rates in respective countries.I hope this is helpful.
My question relates to Uber - its Dutch based app takes a UK consumer's money for a taxi ride - deducts its "facilitation fee" - banked in Holland - then pays a UK cab driver the remainder. It charges no VAT on its fee nor what it pays to a cab driver. Is such a "facilitation fee" outside the scope of VAT in any EU country? Would this suggest that Uber is more a Paypal payment processor than any kind of service provider? Many thanks