Registering or not registering for VAT?

Confus

Hi,
I'm really confused about whether I need to register for VAT.
Simply stated my problem is:
A company, that I have recently started working for, wants a VAT number on my invoices. From looking through HMRC advice I don't think I qualify, but because the company is in EU and I'm in UK it seems pretty complicated. I can't figure it out for definite and would like help with - 'Yes you have to register because of...' or 'No you don't, because of reason X,Y, and Z' if you see what I mean.
The work I do is:
Making talking books for blind and dyslexic students. I do the work here in the UK and send digital files to Europe. I am currently registered self-employed and my yearly turnover is way under the 85k VAT threshold. I'm supplying digital goods to a company that contracts to a government agency not to consumers, so I don't think the VAT MOSS system is appropriate for me.
Also I think that the work may be VAT exempt or 0% in both countries, in that it is educational and an accessibility aid for a disabled person. Not sure though.
I've done a little nosing around and it seems like the other European countries give VAT numbers at much lower thresholds. So maybe they expect that everyone has a VAT number.

So, do you think I need a VAT number?
Is the EU business able to insist that I register, or can I use my NI, UTR or some other unique number instead on my invoices?
And if I don't need to, what can I say and/or point to in HMRC and EU law that would resolve this for definite?
Hope that makes sense, and sorry if this question has been asked before.

Thanks,
M.

TheCyclingProgrammer

On the face of it you!!!8217;re supplying a service to another business outside the U.K.

Under the general place of supply rule the place of supply would be the customer!!!8217;s country and therefore outside the scope of U.K. VAT. Even if you were registered you would not charge VAT on these supplies. They are in fact subject to the reverse charge in the customer!!!8217;s country if they are in the EU.

You should inform your client that a) you are not VAT registered and are not required to be and b) that they should account for VAT under EU reverse charge rules.

They may not understand the concept of not having a VAT number because some countries have no or low registration thresholds.