VAT opinions would be welcome on the following scenarios please, in which we will be invoicing a company in Malaysia.
Case | Client | VATable? |
E-learning course resides on server provided by a US company to us. |
Non-EU Individual logs on and pays by card, no interaction with us. |
|
E-learning course resides on server provided by a US company to us. |
Access to course on our Learning management System on US server sold to Non-EU company |
|
E-learning course sold to Non-EU company |
Course delivered by posted CD or downloaded in non-EU country |
|
Hosting by US company arranged for a Non-EU company |
Site maintenance carried out by someone in Pakistan on our behalf for which we charge the client plus our mark-up. |
|
Hosting by US company arranged for a Non-EU company |
Hosting and site maintenance carried out by ourselves from the UK to be invoiced |