We invoice from our head office in Cyprus under SP Smartplans LTD. Business customers within the European Union who provide a valid VAT number are invoiced without VAT under the reverse-charge mechanism for intra-Community supplies and services, with VAT shifted to the customer. Private individuals and business customers without a valid VAT number are invoiced with the VAT rate applicable in the customer’s country, in accordance with EU VAT rules. A correct VAT number is required at the time of ordering; changes or re-invoicing afterward are not possible.