Hi,
The paid plugin is required if you are a VAT-registered business, and wish business-to-business transactions from businesses with VAT numbers to be VAT-exempt under the reverse charge mechanism.
That does not make the free plugin useless. Plenty of sellers are not registered businesses, and/or do not need their business customers to be VAT-exempt under the reverse charge mechanism. Business customers in the UK, for example, can reclaim their VAT in another way if the seller charges them VAT – I believe this is true across the EU. Hence, the free plugin has over 1,000 happy users.
In my view, having business-to-business functionality is a natural place for a free/premium split, as it will generally allow small sellers at home to go with the free version.
I can understand if you’re frustrated that you wanted to have more for free – however, in your frustration, you’ve written statements that are inaccurate.
David