Quote:
Originally Posted by HarryT
No. Unless you're a very large company (like Amazon), when you sell something to a customer in a different EU country, you charge them YOUR rate of VAT, not the customer's rate. Doesn't matter what the VAT rate on books is in the UK - you're buying from France, so it's the French rate that gets charged.
Apparently if you do more than a certain amount of business with an EU country, you then have to register for VAT in that country, after which you charge the local rate, but that doesn't apply to small companies like Mobi or Bookeen.
I'm also not at all sure that eBooks are zero-rated, as paper books are. They might be regarded as "computer software" rather than books.
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Afaik as I remember my accounting classes, its not directly "company size" that matters but the border is 100.000€ export per year per country. If you export more into that country you need to get a VAT there, and charge them their VAT, if you are below you charge them yours.