Digitally Delivered Product

£100.00

VAT is charged on all Business to Consumer (B2C) sales where the buyer is in a different EU State to the seller and is charged at the rate applicable in the buyer's EU State.

VAT is charged on all Business to Business (B2B) sales, where the buyer is in a different EU State to the seller and can provide a valid VAT Number the transaction is currently 'zero rated' (the seller passes the responsibility for reporting the transaction to the buyer); where no valid VAT Number is provided then the VAT is charged at the rate applicable in the seller's EU State.

 

SKU: WPD01 Category:

Description

Under the VAT Place of Supply Rules (introduced on 1st January 2015, under European Union Council Directive 2008/8/EC) digitally-delivered products have to be displayed to prospective buyers showing the price they are expected to pay before they checkout.

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