I have a few uk customers who plague me continually to do work for them. I don't wish to do it. They want services I know they will later give me grief for. I make up lots of excuses for never being able to do it. Most of the reasons are rubbish. I quite like the VAT reason. I'll use this myself next time. "Sorry, I can only provide services for you if you are VAT registered." Excellent idea. The Byre's explanation on the system over there just makes me think that they've made decision that they just don't wish to trade with certain groups of buyers, and consumers, which German regs seem to dictate some customers actually are, can cause grief so they'd rather lose the business. Which is their right to do?