Cloud computing's expansion creates a significant carbon footprint from data center energy consumption. Standard location-based accounting attributes cloud emissions to countries where data centers are located, potentially obscuring where actual demand lies when services are consumed across borders. This study develops a consumption-based accounting approach to estimate cross-border cloud emission flows among the EU's three largest data center hubs: Germany, Ireland, and the Netherlands, from 2017 to 2022. Using electricity consumption and emissions for data centers and telecommunications networks, we classify cloud activity as domestic (hosted and consumed within one country), export (domestic hosting, foreign consumption), or import (foreign hosting, domestic consumption). The analysis reveals distinct profiles: Germany's cloud footprint is predominantly domestic (75%), Ireland's is export-dominated (85% serves foreign consumers), and the Netherlands exhibits balanced flows. Consumption-based metrics can complement territorial accounting by revealing cross-border emission flows relevant to national climate planning and infrastructure policy decisions.