I have a company which is based in the UK, but I myself don't live in the UK (I do come to the UK from time to time). The company has a registered office address in the UK, but not a physical location. The company sells on-line services, so most of the "trading activities" are done somewhere on a server. I keep company books at my home address, which is also my address that appears in my ID card (and this is in Poland). However, this address isn't actually the address, where I spend most of my time, since I'm a student and for most of the time I live in a third location. The EU VAT directive says that when selling services (art. 45) taxes should be paid in the country where the services are being supplied from. So my question is... if I have a UK company, don't have UK premises, live outside the UK, how important is it that the physical location of the server I'm using is in the UK? If the server was outside the UK, would I have to pay taxes in the country where the server is located?
So far I had no problems with this issue, but I'm just about to fill in VAT registration forms in Poland and Germany, and in those forms I have to specify all places of my business activities, even the unusual ones, so I presume the server location matters.