VAT is payed by the buyer. The percentage depends on the country where the buyer lives. The seller is required to collect the VAT from the buyer and pay that to

VAT is payed by the buyer. The percentage depends on the country where the buyer lives. The seller is required to collect the VAT from the buyer and pay that to the relevant country tax authorities. The location of the seller is irrelevant for calculating, collecting and paying European VAT. Its applicably to any company in any country in the world. However, for now having a company outside the EU does make it more difficult to be tracked by EU tax authorities. But its likely that at some point in the future that will change. And tax authorities fine easily.