Hi Mike, The EU explanatory notes are clear on the fact that VAT should be charged according to the usual residence of the consumer. There is an example of a consumer buying MP3s while on holiday in Spain, in this case it’s classed as an “over the top service” and so UK VAT is charged. You can take a look on page 56 if interested. So in that case then yes, the IP address is “incorrect”. This makes sense as if I happen to buy an MP3 while in Spain, I don’t delete it from my phone as I re-enter UK airspace.

And yes, IP addresses can be spoofed but this post is about the information that we do have, of which an IP address is one, and the consensus that implementers are coming to in terms of dealing with this crazy legislation.