[MikeB1972]

Originally Posted by fjtorres

No.
It explicitly states that it does.
Right here:

http://ec.europa.eu/taxation_customs....htm#new_rules

That is crystal clear, no?

Clear yes, but as non EU sellers have been responsible for charging VAT since 2003 then no change. No one has been actually doing it of course

Originally Posted by HarryT

Thanks - I hadn't appreciated that.

What type of software is your son thinking of selling? "App Stores" are apparently exempt from these new laws.

Not exempt, the app store is responsible for the handling of VAT as they are the one making the sale, Google is having to change to remit the VAT (https://support.google.com/googlepla...r/138000?hl=en) Apple has always handled VAT, self publishing via a portal (Amazon, Smashwords etc should be the same)