I wonder if someone can please help me - I am planning a wedding in Italy and a photographer there has sent me a contract including a fee + 22% VAT. I believe that photography is classed as a digital service and I came the below page where it says:
https://www.rocketlawyer.com/gb/en/quick-guides/vat-on-digital-servicesB2B/B2C digital e-commerce outside of the EU
If an EU business is supplying digital services to a business or consumer outside of the EU then no EU VAT is charged. However if the service is effectively used and enjoyed in an EU country, that country can decide to levy VAT.
Is this correct and can I say that no VAT should be charged or can I claim it back somehow? I am based in the UK and presumably the service will be considered to be used abs enjoyed outside Italy as I will receive the photos 4 months later.