I work for a UK company that sells digital products to EU customers. We have a UK VAT registration and, since the UK left the EU, a non-Union VAT registration in Ireland. Whilst I know nothing has changed in the way VAT is charged to EU customers (reverse charge on B2B transactions and charge at the rate applicable in the customers country for B2C), I am unclear on which VAT number we should state on our invoices.
For B2C sales to EU customers I am comfortable that we should use the EU VAT number, but what about B2B? As these are digital services, do we use the EU VAT number when reverse charging? Or should we reverse use the UK VAT number? I suspect it is the former but would be grateful for any input.