Before contacting them, I asked to Paypal: they confirmed that the VAT applied is specified by the seller (Gumroad). So I suspect a fraud, too. It depends from

Before contacting them, I asked to Paypal: they confirmed that the VAT applied is specified by the seller (Gumroad). So I suspect a fraud, too. It depends from who really collect the VAT and who have to pay that tax to the EU country. In any case their behaviour is questionable.