{"id":9,"date":"2018-01-04T14:11:05","date_gmt":"2018-01-04T14:11:05","guid":{"rendered":"http:\/\/vatm8.com\/?post_type=product&#038;p=9"},"modified":"2021-06-21T11:54:17","modified_gmt":"2021-06-21T10:54:17","slug":"digitally-delivered-product-one","status":"publish","type":"product","link":"https:\/\/vatm8.com\/?product=digitally-delivered-product-one","title":{"rendered":"Digitally Delivered Product"},"content":{"rendered":"<p>Under the\u00a0VAT Place of Supply Rules (introduced on 1<sup>st<\/sup> 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\u00a0<span style=\"text-decoration: underline;\">before<\/span> they checkout.<\/p>\n","protected":false},"excerpt":{"rendered":"<p><span style=\"color: #008000;\">VAT is charged on all Business to Consumer (B2C) sales where the <strong>buyer<\/strong> is in a different EU State to the <strong>seller <\/strong>and\u00a0is charged at the rate applicable in the\u00a0<strong>buyer&#039;s<\/strong> EU State.<\/span><\/p>\n<p>VAT is charged on all Business to Business (B2B) sales, where the <strong>buyer<\/strong> is in a different EU State\u00a0to the <strong>seller<\/strong>\u00a0<span style=\"text-decoration: underline;\">and can provide a valid VAT Number<\/span> the transaction is currently &#039;zero rated&#039; (the <strong>seller<\/strong> passes the responsibility for reporting the transaction to the <strong>buyer<\/strong>); <span style=\"color: #0000ff;\">where no valid VAT Number is provided then the VAT is charged at the rate applicable in the\u00a0<strong>seller&#039;s<\/strong> EU State.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"featured_media":168,"comment_status":"open","ping_status":"closed","template":"","meta":{"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"product_brand":[],"product_cat":[22],"product_tag":[],"class_list":["post-9","product","type-product","status-publish","has-post-thumbnail","product_cat-digitally-deliverable","first","instock","downloadable","virtual","purchasable","product-type-simple"],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/vatm8.com\/index.php?rest_route=\/wp\/v2\/product\/9","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vatm8.com\/index.php?rest_route=\/wp\/v2\/product"}],"about":[{"href":"https:\/\/vatm8.com\/index.php?rest_route=\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/vatm8.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vatm8.com\/index.php?rest_route=\/wp\/v2\/media\/168"}],"wp:attachment":[{"href":"https:\/\/vatm8.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/vatm8.com\/index.php?rest_route=%2Fwp%2Fv2%2Fproduct_brand&post=9"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/vatm8.com\/index.php?rest_route=%2Fwp%2Fv2%2Fproduct_cat&post=9"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/vatm8.com\/index.php?rest_route=%2Fwp%2Fv2%2Fproduct_tag&post=9"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}