As a non-EU supplier of electronically supplied services we are required to account for VAT on these services provided to EU non-business customers as a result of the VAT place of supply rules contained in Council Directive 2006/112/EC on the common system of value added tax.
In order to fulfill our EU VAT obligations, we have opted to register for VAT under the special scheme for non-EU suppliers of electronic services, also known as the one-stop scheme, in accordance with Article 357 to 369 of the above EC Directive rather than register for VAT in each EU member state individually. Our VAT identification number is EU826015180.
As we are registered for VAT under this one-stop scheme we are required to charge VAT to non-business customers at the rate which applies in the customer's member state from the effective date. The VAT collected will be paid over to HM Revenue & Customs in the UK as this is the place where we have chosen to register for the one-stop scheme from an administrative perspective.