Charging VAT on services to Belgian political party

Hi, Wondering if someone can help me on this. We have a client in Belgium who are a political party that we are providing online services to (access to online software). They are not VAT registered in the EU. Initially, the client asked us to charge Belgian VAT on the invoice, which we have refused as are a UK business and it is on them to account for VAT by doing a reverse charge on their own VAT return. The client cannot do a reverse charge however as they are not VAT registered, and are now claiming they should be treated as a customer not a business, and we should charge UK VAT as normal to them. My question is, what's the correct treatment here? Are political parties included as businesses and we do not charge UK VAT on the invoice? Or should we treat them as a customer and charge UK VAT given place of supply would then be in the UK? Thanks for your help. Nick

Hi nickwinser,
Please see the guidance which defines what is a business /non business customer:
Place of supply of services (VAT Notice 741A) 2. Background to place of supply of services
If the customer is a business then the reverse charge would apply for digital services and so they would need to account for the VAT in Belgium, if they are not VAT registered in Belgium then there would be no VAT to account for for them.
If they are not classed as a business then there would be a requirement for you to either register for VAT in Belgium or to register for EU MOSS.
Please see the guidance below:
VAT rules for supplies of digital services to consumers
Thank you.