Any update on this? @smith.sd @DougE
Here is the company info they provide with their payment reports (it’s flawed, details below):
Epic Games Commerce GmbH
Platz 10
6039 Root D4,
Switzerland
Swiss Tax Number:
CHE-358.969.724
EU-VAT No.
EU528001425 ← this is totally wrong. Private companies can not have VATs starting with EU… . Only EU institutions have such VATs. These EU VATs can not be verified via VIES and thus no reverse-charge can be claimed legally.
Actually not even their swiss tax id / company name is correct.
If you try to validate that UID (CHE-358.969.724 ) you find this:
https://www.uid.admin.ch/Detail.aspx?uid_id=CHE-358.969.724
with this address and company name:
Epic Games International S.à r.l., Luxembourg, Zweigniederlassung Root
Platz 10
6039 Root D4
Switzerland
VAT-ID: CHE-358.969.724
Funny that the VAT-ID is listed as “Deleted”:
However if you search by the company name that is on the payout report (Epic Games Commerce GmbH) then you get this:
https://www.uid.admin.ch/Detail.aspx?uid_id=CHE-282.136.859
Epic Games Commerce GmbH
Platz 10
6039 Root D4
Switzerland
VAT-ID: CHE-282.136.859 (← notice the different VAT-ID)
So either their company NAME on the report is wrong or their VAT-ID is wrong and we are left guessing which is the correct one 
. Also this means NO VAT REVERSE-CHARGE since Switzerland is a third-country according to EU tax law.
I also tried to verify their given EU528001425 VAT ID as a luxembourgian one and of course it does not validate either. Not sure where they got that from but I think it’s best to just ignore it. Luckily (as ar as I know) I can treat this as “non-taxable third-country supply“ which means no VAT to deduct or report as long as I can be sure the company that pays me is not within the EU.
If you searc the swiss registry for “Epic Games” you actually find quite a lot of entries:
I find all of this very strange 
.
I also found this (ancient) post (source) seemingly from an Unreal employee who claims that epic does pay the VAT for the clients (good new for us publishers). Though that info is old. Would be nice if someone from Epic could clarify.
OT - Btw.: if anyone is purchasing from Epic as a company and wants to try reverse-charge or properly handle VAT. There seems to be a form for registring your VAT (which apparently one can not do easily as a customer): https://epicgames.formstack.com/forms/vat_invoice_requesthttps://epicgames.formstack.com/forms/vat_invoice_request (source)
UPDATE: Added some more infos concerning their VAT-ID.