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Originally Posted by thewitt
Italy just changed the rules again, but it seems they at least are differentiating Digital Services, which will not have an ISBN, from eBooks, which will. Nice.
Lastly, as of January 1, 2015, Italy has put in place a new law. Applicable VAT for eBooks sold in Italy will depend on whether the book has an ISBN. All eBooks with an ISBN will have a 4% VAT rate and eBooks without an ISBN will have a 22% VAT rate. This is the rate that is added to your price on January 1st and is the rate deducted when an Italian customer purchases your book. If you obtain an ISBN after January 1st, the 4% VAT rate will then apply for future sales but we will not adjust your list price automatically.
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Yes, and trad publishers automatically buy the ISBN for the mobi and epub and print (you have to buy separate ones for each). For indies this is an added expense that means you may have to buy a package deal of about 120 dollars worth of ISBNs in order to give each file format an ISBN. (For example, my print books have an ISBN, but my digital ones do not. I can purchase one for the digital, but need to purchase one for epub and one for mobi.)