Simpele vraag maar waarschijnlijk ligt het antwoord wat gecompliceerder.

Hier 2 verschillende gezichtspunten vanuit een engels forum :

The main point is as I understand it is the people billed are not you're customers. They are CCBill's customers. You only have one customer and that is CCBill. So it doesnt matter where the member is. It only matters where CCBill is.
Now this gets tricky as we now have CCBill EU. CCBill EU dont charge VAT and are only a subsidery of the US parent company who is US based and so dont need to. So your customer is CCBill in the states. If CCBill EU were the actual company then they would be charging VAT and you would also have to charge them VAT.

Een ander gezichtspunt :
CCbill are acting as your "disclosed sales agent" in HMRC speak, the surfer is quite aware he's joining your site and that CCbill is only an intermediary. It even says so on your CCBill join page. "CCBill EU is the designated E-ticket Supplier, Payment Processor, and Access Management Provider for..." The fact that we like to call them third party processors means nothing to the taxman. Your customer, your tax laibility, end of story.

Mijn vraag is dus hoe jullie dit boeken, of beter nog hoe de nederlandsse belastingdienst hier tegenaankijkt. Ik heb het dus niet over "promoten" van ccbill sites maar mensen met eigen paysites!

DISCUSS!!!