I’m no VAT expert but I’m sure you have to charge the rate applicable in the country where the customer, currently, is. The fun scenario always quoted is when you’re on the EuroStar and start the transaction on the UK side and complete it when you arrive in France. Which rate??? 🤔 When paying for things from the States I sometimes get charged UK VAT which is annoying (a VPN endpoint in the US is your friend 😉 ). I think HMRC have some VAT clearing house arrangement that you have to register the transaction with them and they ensure the tax, that they collect, is sent to the right country. But don’t quote me on any of this!

Thanks @richard.herbert. The confusing part of the HMRC info is whether the customer is a business or private citizen - the latter should be charge VAT at their home country rate (or where they take supply of the SaaS product). A b2b isn’t subject to VAT and the business is responsible to pay the VAT in their home country. But it isn’t super clear with digital, SaaS subscriptions. Will see what the accountant says!