Hi
As far as I can ascertain there is not a cover price loading of $2 in EU countries it is a wireless delivery charge of $1.99.
ie every Kindle book price has the following ' includes VAT & international wireless delivery via Amazon Whispernet'
I think whether Amazon treats it as a purchase of good or service is a red herring as regards to VAT as UK VAT site states 'any sales of standard-rated goods or services that take place on or after 1 December 2008 providers should charge VAT at the new rate of 15%' and unfortunately unlike physical books ebooks are VAT rated in the UK (as well as the rest of EU).
So even a $0 Kindle book in US is charged at $2.30 in EU which is $1.99 international wireless delivery via Amazon Whispernet plus 15% VAT.
As stated before it appears that the $1.99 plus VAT wireless delivery charge is for multiple deliveries (don't know what the limit if any is) whilst a US owner gets charge $1.99 per wireless delivery if traveling oversea.
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