Apple and VAT

[Sheepshanks]

Just had a member of staffs' iPhone repaired by Apple and noticed the charge was marginally higher than stated on their website. The 'phone was sent to a UK address on Monday and arrived back today (Thursday) so it's obviously not been anywhere else.

Got the invoice and they've invoiced from Southern Ireland but used a Netherlands VAT number! The Netherlands rate of 21% (it would have been 23% in Ireland) accounts for the extra cost.

How on earth do they manage to do that?