Recently purchased 2 Nest Cams from google for my business. Their website lists a UK VAT registration number as does their order confirmation. Received the goods but had to chase them for a VAT receipt. First receipt did not show VAT separately and had a Dutch VAT number but a Dublin invoice address. Challenged them on this requesting either a VAT refund as an inter community inter company zero VAT sale or a VAT receipt from the GB VAT number. The next receipt I received was the same but with an explanation thus -
My apologies for the mistake, and thank you for bringing this to my attention. Please find, attached, the corrected VAT Invoice for your records.
With regard to the absence of the breakdown in VAT on your invoice, please allow me the opportunity to explain a little further. The price shown on the Nest.com website is VAT inclusive - and it includes the VAT amount that is relevant to the VAT amount in your country. Although we cannot provide you with the invoice that shows the VAT, you can still claim your VAT back in your country. This is because the supply is subject to 0% VAT as sales are made from our warehouse outside of your country, as per Intra-Community supply of goods subject to zero-rating in accordance with Articles 33 and 138 of VAT Directive 2006/112/EC. So just to confirm you'd need to self-account for the VAT. I hope that it's clear and if you have any questions feel free to reply to this e-mail.
I really do not have the time to play games with Google but this looks to me that Google are playing games with the UK tax system.