VAT applies in the following two cases: 


•    When a Cypriot entity invoices Project Agora LTD (or when a Romanian company invoices Tailwind Romania S.R.L.) 


•    When a European entity, which is not VIES registered, invoices either of the two companies. In these cases, the amount of the invoice should be the same with the amount of PAYMENTS in Publishers UI (i.e. VAT is included in this amount).