In an attempt to make life easier for businesses who sell digital products into the EU and need to charge VAT at the local EU country rate, the government established the VAT ‘Mini One Stop Shop’. Sounds rather fun I know, rather like a American drive through or drug store. Sadly, it is not quite the case and instead you are offered an online portal aimed at simplifying things by offering you the opportunity to register your business for the VAT scheme just once rather than having to register in every single country you will be supplying your digital products to. You can then submit just a single return.
Note: even if you are below the UK VAT threshold for having to register for VAT ( £81,000 for 2014-15), you still have to charge VAT as above for your cross border sales. However, this does not mean you have to charge your UK customers VAT.