we (seller) are based in UK, we have a customer in Germany placed an order with us, we (UK Seller) didn't have the items in stock however our German subsidiary has the items. we (UK seller/ parent) buys back items from German subsidiary (German Sub is our distributor) but get it delivered to German customer therefore the goods do not move but stays in EU. how do we charge VAT? and does the parent company need to register for German VAT? German Subsidiary will invoice for the item and we (UK seller/parent) will invoice the German customer. unfortuanately German Subsidiary cannot invoice German customer direct (it would have been a simple solution).