I guess the process you sell it to a re-seller and they immediately resell it to a client and the usual payment processor like most retailer include collect sale proceeds, and VAT and paying VAT.
However this not a simple black and white case. There are a number of outstanding questions including:
1. what the nature of the “sale” actually is and what are the terms of agreement between you and reseller?
2 is the relationship of an agency nature?,
3. does the reseller have unencumbered world wide-selling rights?
4. Do they have FULL (ie royalty free) ownership of the software once it leaves reseller premises?
5. Do you have direct relationship (eg support) with the end clients etc etc.
This may turn out to be somewhat more complex than first appears given the nature of the product