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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 ?