Sadly, with the whole European VAT requirements the guidelines are as follows: https://www.gov.uk/government/publications/vat-supplying-digital-services-to-pri

Sadly, with the whole European VAT requirements the guidelines are as follows: https://www.gov.uk/government/publications/vat-supplying-digital-services-to-private-consumers/vat-businesses-supplying-digital-services-to-private-consumers https://www.gov.uk/government/publications/vat-supplying-dig... "the business making the supply must obtain and keep 2 pieces of non-contradictory information to support and evidence the member state where the customer is normally located." One of those being: "the Internet Protocol (IP) address of the device used by the customer" So sign up for something while abroad and you could get caught out.