In order to fix the VAT number problem when you are sending products to one country but the head office is in another country.  The two addresses have different VAT numbers, in order to still generate an EC Sales List without errors I have entered the customer head office VAT number  in the delivery address file for the delivery address location.  The country code does not appear on my delivery address and on my invoice the head office VAT number still appears on the invoice which is where I receive my payment from.  This fix is easier than having to enter the information on the system twice which would cause double the work which is the current fix which Sage is advising.