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What exactly is the situation regarding purchases outside the EU?
I always thought that no VAT reverse charge applied there because the company is outside the EU.
This concerns electronic services.
If the company has an EU vAT number, then (I think) VAT must be reverse charged.
e.g.
Calendly, OpenAI, Canva and VimeoIf the company does not have an EU vAT number, then no vAT needs to be reverse-charged. Correct?
So, for example, Zoom
If you haven’t provided your vAT number, it is treated as a private sale and you don’t need to reverse-charge vAT.
Correct?