There was a change in the above legislation this year that the place of supply for digital services for UK businesses is now the supplier, not the customer if the EU digital services turnover is less than £8,818: https://tinyurl.com/y7tc6e3k
However, if the threshold is breached, the place of supply is then changed to the customer, and foreign VAT must be charged.
I presume for a non-VAT registered UK company that even below the UK VAT threshold, the company would need to register for UK vat and charges foreign VAT on EU sales, and a VAT MOSS return has to be done. However, would £nil UK VAT returns have to be filed as still below the UK threshold?
Obviously this may change after Brexit, but did see a HMRC notice a few months ago where they did talk about keeping VAT rules broadly similar.