I’ve seen it mentioned several times that this is a 2015 change in the EU law, which I don’t think is quite correct. The actual 2015 change in the EU law refers to the place of supply: whether the supplier’s location is considered to be the place of supply or the buyer’s location is considered to be the place of supply. Before 2015, the supplier’s place was considered to be the place of supply, so VAT had to be charged at the rate of the country where the supplier is registered, but, as of 2015, the buyer’s place is considered to be the place of supply, so VAT has to be charged at the rate of the country where the buyer resides.
Who is considered to be the actual supplier is not changed by the new law, there are only some new clarifications. Article 28 from Directive 2006/112/EC of 28 November 2006 states this: “Where a taxable person acting in his own name but on behalf of another person takes part in a supply of services, he shall be deemed to have received and supplied those services himself.” So, from my understanding, even according to the old law, Envato is considered the supplier. In the new law, there are some additions that elaborate on Article 28 from the old law:
"For the application of Article 28 of Directive 2006/112/EC, where electronically supplied services are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications, a taxable person taking part in that supply shall be presumed to be acting in his own name but on behalf of the provider of those services unless that provider is explicitly indicated as the supplier by that taxable person and that is reflected in the contractual arrangements between the parties.
In order to regard the provider of electronically supplied services as being explicitly indicated as the supplier of those services by the taxable person, the following conditions shall be met:
(a) the invoice issued or made available by each taxable person taking part in the supply of the electronically supplied services must identify such services and the supplier thereof;
(b) the bill or receipt issued or made available to the customer must identify the electronically supplied services and the supplier thereof.
For the purposes of this paragraph, a taxable person who, with regard to a supply of electronically supplied services, authorises the charge to the customer or the delivery of the services, or sets the general terms and conditions of the supply, shall not be permitted to explicitly indicate another person as the supplier of those services."
The text can be found here, in Article 1 > Article 9a.