Right, that makes sense.
Running the VAT numbers on my invoice against the EU VAT checker and the EORIs against the EU EORI checker and UK EORI checker, I find that all of them are registered to Framework itself, so that would mean the first of your options applies and Framework itself passes the VAT to our local tax office.
For completeness, the VAT numbers listed are: DE350806374, FR29909542169, NL826575791B01 and none for the UK, the EORI numbers are: FRUS1209508090001 (for both France and Germany), GB086788641000, and “BSN: 8265.75.791” for the Netherlands, which does not validate as a valid EORI (and “BSN” typically means “Citizen Service Number”, so a person identifier, which was historically used as part of the VAT numbers for single-person companies, but I’m doubtful that this is actually a real BSN).
Right, but for properly deducting my VAT, I would technically need an invoice that does specify the VAT amount.
Also, looking at the commercial invoice attached, it actually specifies prices including VAT. The amount is lower than what I paid, but not because of VAT, but because the invoice only specifies package contents, so the Windows license is not listed on the invoice.
So that makes the invoice even less usable for VAT deductions… I think I’ll try asking Framework Customer Service if they can provide a complete invoice, at least with all products included, and maybe even VAT listed.
For reference, here’s the invoice I received with the package two days ago:
