I recently purchased something from ebay. It cost about a fiver. On closer examination of the listing, I discovered the item came from Jersey from a seller with a Hong Kong address and a UK VAT number. Out of curiosity I looked it up and found that they are registered via the HMRC Non Established Taxable Persons Unit. For the devilment, I contacted the seller and asked for a VAT invoice. Now what address should I expect on the paperwork to make it a valid VAT invoice? HMRC's? Their warehouse in Jersey? Or their HK admin base? I'm just curious.