> you need a presence (VAT registration) and a business bank account in the country you're selling your services/goods in, even if you're not actually located t

> you need a presence (VAT registration) and a business bank account in the country you're selling your services/goods in, even if you're not actually located there. E.g. a medium sized online shop based in the Czech Republic that is shipping to Hungary. Alza (CZ) is slightly bigger than a medium sized online shop and they are using CZ VAT ID intentionally for intracomunitary B2B sales, even though they do have physical presence in other countries.