Oddly, no.
There's a possible exception to VAT on imported goods -- "Imports of Negligible Value" -- governments can choose to ignore imported goods with a value not exceeding 22 ECU.
In the UK, anything less that £18 is given this exception, but only for physical shipment. There's no lower limit for immaterial goods.
Quote:
Originally Posted by Argel
Of course, that would apply to anyone from Europe buying any ebook from the US via a supplier who doesn't charge VAT. The question of whether the ebook has geographical restrictions is not really relevant to the VAT issue.
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