In message , at 11:26:50 on Tue, 21 May
2019, Someone Somewhere remarked:
On 19/05/2019 12:40, Roland Perry wrote:
In message , at 12:27:00
on Sun, 19 May 2019, Recliner remarked:

Would it mitigate that (a little anyway) if Uber decided to base
itself
in Luxembourg like some other online platforms do?

I think they still have to charge and pay UK VAT for trade services in
the UK. Even Uber can't claim they're delivering the service in
Luxembourg. If you, as a private individual, buy something mail order
from Luxembourg, they have to charge you VAT; only if you provide a
VAT number do they not have to do so.
It seems that there was a rule change in Jan 2015 which essentially
blocked the Luxembourg-loophole for VAT.

Presumably though the service is provided by the driver and is
un-VATable (unless they earn more than £85k or whatever), but the
service provided by the platform (ie the server) could actually be
abroad and hence charged at their VAT rate?

The change in 2015 was to make the supplier charge the VAT rate in the
customer's [in this case the Uber driver's] country.
--
Roland Perry