TERAS automatically keeps track of whether VAT should be applied to a foreign subscription or not. This is based on the country specified in the subscriber’s delivery address.
The rules are as follows:
Within the EU, VAT is applied to subscriptions unless a VAT number is entered (i.e., the subscriber is a business). Entering the VAT number is an absolute requirement in order to be exempt from VAT.
Outside the EU, subscriptions are not subject to VAT.
Additionally, within the EU, if your turnover exceeds €100,000 (€35,000 in some countries), you must register for VAT in that country and charge the local VAT rate. Otherwise, Danish VAT is applied.