The 1NCE IoT Lifetime Flat is a B2B offering only. In order to allow for the reverse charge payment 1NCE requires a valid VAT-ID in order to check if you are a registered business customer. Only if we have a valid VAT-ID we can create an invoice without VAT (reverse charge) for business customers in EU-27 countries (excl. Germany). Therefore business customers can state within the check-out that they do not have a VAT-ID. For these business customers in EU-27 countries we will then need to add VAT on the invoice. Note: German business customers will always have VAT included on the invoice.