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Re:Making Sense of the New VAT Rules by JonM on Thursday January 29, 2015 @06:57AM (#8965576)
It's also important to note that these new rules cover the sale of digital goods to CONSUMERS only, if you are (for example) a registered business in the UK and selling to a registered business in Germany, German VAT is not applied, and you do not have to pass it on (via VATMOSS) to the German government.
Re:Making Sense of the New VAT Rules by lukeredpath on Thursday January 29, 2015 @08:42AM (#8966011)
Yes, B2B sales between EU countries are handled using the reverse charge system, when the supply is where the customer belongs - subject to certain use and enjoyment provisions (e.g. If a UK business sells software to a German business for use in the German business's UK office it would be subject to UK VAT instead).