B2B (Business to Business):
- Same country: Apply domestic VAT rate
- Different EU country with valid VAT number: 0% (reverse charge)
- Different EU country without VAT number: Apply domestic VAT rate
- Non-EU country: Usually 0% (export)
B2C (Business to Consumer):
- Same country: Apply domestic VAT rate
- Different EU country: Apply customer's country VAT rate (if over threshold)
- Non-EU country: Depends on local rules, often 0% for digital services
Note: This is general guidance. Tax regulations are complex and change frequently. Consult a tax professional for specific advice.