Dropbox VAT Number

On a Dropbox subscription they have charged 20% VAT although they are based in Ireland. As the Irish VAT rate is 23%, would it be correct to assume assume that the VAT charged is UK VAT. The invoices show the following details: Dropbox International Unlimited Company One Park Place, Floor 6 Hatch Street Upper Dublin 2 VAT ID: IE 9852817J The following VAT number: GB 366333490 which validates at https://www.tax.service.gov.uk/check-vat-number/known to : VAT registration details Registered business name DROPBOX INTERNATIONAL UNLIMITED COMPANY Registered business address HM REVENUE AND CUSTOMS RUBY HOUSE 8 RUBY PLACE ABERDEEN AB10 1ZP GB Although the Dropbox invoices fail to show the GB VAT number is this sufficiently convincing alternative evidence to reclaim UK VAT on the past invoices on the assumption that this is their branch registration ?

Hi,
I would contact the supplier to confirm whether the UK VAT has been charged correctly.
If an overseas business is providing services of this nature then the VAT would normally be accounted for by the purchaser under the reverse charge procedure.
Please see the guidance below:
5. Reverse charge
If the Irish company are supplying consumers in the UK then they would need to charge UK VAT on these supplies but if they are charging businesses then the reverse charge would apply and no UK VAT should be charged
If the supplier has charged you UK VAT incorrectly then they would need to correct this with you.
Thank you.