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Old 11-30-2015, 12:25 PM  
BigFurry
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Yes, http://export.gov/europeanunion/buil..._eu_089244.pdf has the same info:

Page 5:
III. VAT rules on the supply of services to EU customers

When it comes to B2B transactions, in many cases, the business customer will account for VAT using the reverse charge procedure thus making it not necessary for a U.S. based supplier to register for a VAT number in the EU.

However, under certain circumstances - depending on the relevant legislation of each Member State -, registration for VAT purposes is necessary. This may occur when the buyer is a non-business customer not registered for VAT purposes. For example, radio and television broadcasting services are governed by specific EU rules requiring non-EU suppliers to register in the Member State where they are providing the service to non-business customers.

Consequently, where a U.S. producer needs to pay VAT and at what rate depends not only on the type of service that is provided, but also what the status of the customer that is receiving the service. This is either a taxable person (which is a business customer acting in an economic capacity) or a non-taxable person (the final consumer who is not carrying out any further activity).
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