alanback: alanback: Actually, VAT must be taxed for any UE resident, not just Czech Republic. As to residents from other countries, the supplied services takes place where the customer is established. Therefore I think it should be safe to assume that Fencer could charge no VAT for residents outside the UE.

At least I think that's what the European Directives about VAT state (I'm no expert in the area). But then again, Czech Republic may have gone beyond the directives and added some other rules on their own.

The main problem here, I think, is how to prove without a doubt if someone is a UE resident or not? You're just buying an account, there's not even a mailing address envolved. Getting this information from IP address could be a possibility, I think, but it's a rather obscure system (and not even bullet proof, IP addresses can be spoofed)
That's why most (smaller) businesses decide to charge VAT no matter what. They prefer the simplicity of order processing as opposed to any competitive advantage that lower prices could give them. Usually only larger companies, with clients spread out worldwide and a large volume of business go through the trouble of implementing measures to treat their clients according to their geographic residence.

But then again, like I mentioned, I'm no expert on the matter...