In the event that your sell B2C digital services in the EU and the sale process doesn’t require human mediation, that’s, the sales are automated (such as a web application that you just have created, or the download of an eBook), these rules apply:

– If your customer may be a EU Business (B2B) with a valid VAT number, you don’t need to include VAT on your invoices (0%);

– On the opposite, in case your client is a consumer from EU and does not have a valid VAT number, you need to add local vat to your invoices. For example, for a Spanish client, that would be 21%. For an Italian customer, that would be 22%.

– Finally, in the event that your client is located outside EU and UK, you don’t need to include VAT on your invoices.

When your item is sold to people and is downloaded by them naturally, without human mediation, it is considered to drop into the “digital downloads” category.