Selling a subscription to someone in the EU means charging VAT at the rate of their country, unless they're a business with a valid VAT number in another member state. Stripe Tax does the arithmetic. Deciding when a business really is a business is your job, and that part needs VIES.

This is how I built it, not tax advice. The rules depend on where you're established and what you sell; check yours with an accountant.

The rules in one table

For digital services such as a SaaS subscription, sold by a business established in the EU:

Customer VAT on the invoice How you report it

Consumer in your own country Your country's rate Your normal VAT return

Consumer in another EU country The customer's country rate (once your cross-border EU sales pass €10,000 a year) One quarterly OSS return for all countries

Business in your own country Your country's rate Your normal VAT return

Business in another EU country, valid VAT number None: reverse charge Your return and the EU sales list

Anyone outside the EU…