VAT applies in the following two cases:
• When a Cypriot entity invoices Project Agora LTD, when a Romanian entity invoices Project Agora Media Technology S.R.L., when a Greek entity invoices Project Agora Single Member P. C.
• When a European entity, which is not VIES registered, invoices either of the three companies. In these cases, the amount of the invoice should be the amount of PAYMENTS in Publishers UI plus VAT percentage amount.