I have a client who will be invoicing consultancy services to EU-based non-profit organisations. These NGOs seem to be VAT exempt so I am struggling to determine if the client should reverse charge the VAT (i.e. treat them as an EU business) or charge VAT (treat them as a consumer). We have lots of evidence about what these organisations do but nothing that I could say indicates they are a business in the traditional sense i.e. by definition they are not aiming to make a profit but they clearly act in a businesslike fashion.
Could anyone assist ?