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As far as VAT is concerned, the "point of sale" is very clearly defined in the regulations.
As far as geo-restrictions are concerned, this is a matter of contract between the publisher and the author. The contract would usually be expressed in terms of the countries or territories in which the book may be sold. The publisher would then seek to impose that same restriction on the seller.
There's no reason in the world for there to be any connection between point-of-sale for VAT purposes, and the geographic restrictions agreed between the publisher and author.
Mike
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