The European/UK VAT (IVA) laws Since January 1st 2015, all digital goods (including electronic, telecommunications, software, ebook and broadcast services), and from 1st July 2021 physical goods sold across EU and UK borders have been liable under law to variable VAT (a.k.a. IVA) charged in the country of purchase, at the VAT rate of that country (background information: https://taxation-customs.ec.europa.eu/system/files/2016-09/explanatory_notes_2015_en.pdf). This can apply even if the seller is not based in the EU or UK. It is accompanied by various auditing/recording requirements. How this...
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