There was a post here recently trying to figure out why Europe's startup scene was falling behind the US. Kudos to companies that can survive past monstrositie

There was a post here recently trying to figure out why Europe's startup scene was falling behind the US. Kudos to companies that can survive past monstrosities like VAT and VATMOSS. Out of curiosity, how is VAT enforced for a non-EU seller and an EU buyer? Let's say my business was registered in the Cayman islands for example.