People who use Patreon as creators to share digital output within the EU will be personally responsible for calculating and processing VATMOSS taxes for each and every patron.
On the surface this would suggest that Patreon is effectively off limits for digital creators within Europe. Those who choose to use it will have to personally query each European patron for their tax status, VAT number, IP address, and/or any of the information required to substantiate the proof of supply. They will be responsible for issuing their own tax invoices to their patrons. They will have to supply the invoice and proof of supply data with their VATMOSS return. They will also, of course, have to store this information in a secure format on an EU-based and data protection compliant server for ten years.