Re: FN-FORUM: 123-Reg Domain Names

date posted 20th November 2007 18:43

On Tuesday 20 November 2007 18:17:27 Ben Johnson F wrote:

> Interesting RE the zero-rated VAT - I'd read that certain electronic
> services within the EU qualify for zero-rated VAT, but no one seems to take
> advantage of this (e.g., UK Reg).

I *think* you're talking about the fact that if you supply electronic
services to a VAT registered business in another EU country, then
you do not charge VAT. But this is not to say that it is zero-rated:
instead, the VAT is collected in the country of supply (i.e. the
country of the business you are selling to).