A client of mine is having issues with a client of his. He is a Ltd company contractor for services and is dealing with an EU business. He is not UK VAT registered and does not need to be (based on current rules). However his client is refusing to pay his invoice without a valid VAT number. Despite my best efforts to explain he does not need to a) be VAT registered b) supply a VAT number to get paid they are still insisting and are asking him to point to an article of law that says he does not need to provide a VAT number. Anyone got any nifty links to something like this?