| Private or business customer in Cyprus | Cyprus VAT applies. A Cyprus business VAT ID does not remove local VAT. |
| Private customer elsewhere in the EU | VAT is charged at the rate applicable in the customer’s country. |
| Business elsewhere in the EU without a valid EU VAT ID | VAT is added based on the billing country. |
| Business elsewhere in the EU with a valid EU VAT ID | EDBB does not add VAT; the reverse-charge rules apply. |
| Customer outside the EU VAT area | EDBB does not add EU VAT to the invoice. |