{"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":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"product_cat":[22],"product_tag":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[{"id":12,"url":"https:\/\/vatm8.com\/?product=non-digital-product-one","url_meta":{"origin":9,"position":0},"title":"Non-Digital Product (shipped)","date":"4th January 2018","format":false,"excerpt":"Where the buyer is in the same EU State as the seller,\u00a0VAT is charged on all Business to Business (B2B) and Business to Consumer (B2C) sales at the rate applicable in that\u00a0EU State. Where the buyer is in a different EU State\u00a0to the seller, and the sale is B2B,\u00a0where the\u2026","rel":"","context":"Similar post","img":{"alt_text":"non-digital item","src":"https:\/\/i0.wp.com\/vatm8.com\/wp-content\/uploads\/2018\/01\/concrete-mixer-1419471_1280b.png?fit=850%2C850&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]}],"_links":{"self":[{"href":"https:\/\/vatm8.com\/index.php?rest_route=\/wp\/v2\/product\/9"}],"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_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}]}}