Please show here precisely the EU (or Irish) rule saying the customer has to buy a so called 'business product' to have Reverse charge applied. 'If you want to use and follow the laws and claim the appropriate VAT, as the rules say, you need to be using the appropriate B2B products' The B2B transaction is relevant to the customer status, nothing else. You can define anyone as any user status if you wish, this has nothing to see with the Irish and EU VAT rules. 'Plus users are defined as home users and as such are a consumer product.' Claiming a product to be 'consumer' is a pure commercial and marketing thing and doesn't prevent you to apply the rule in a B2B transaction. If a transaction is B2B you have to apply the rule. How in the world can you state such untruth? You're totally mixing up transaction and product. 'The issue is though this is not a Business to Business transaction. issue an invoice indicating reverse charge will apply.insert the customer’s VAT number on the invoice and retain records of the transaction.obtain the business customer’s Value-Added Tax (VAT) number and confirm its validity.If you are supplying services to a business customer in another European Union (EU) Member State you should do the following: VAT obligations of Irish traders supplying services to business customers abroad Identification of a business for a business to business (B2B) supply of services

The plan has nothing to see with this and Dropbox is not allowed to decide which plan will follow the European laws. And supply a mandatory invoice with the customer's VAT Id. 'That option is only available on Professional and Business accounts.'Īs soon as the subscriber is EU VAT registered, Dropbox should apply Reverse charge (no VAT charge).

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