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Originally Posted by tompe
I wonder if VAT is the reason for the rules about point of sales.
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Nope. Publisher insistence is. Governments haven't gotten into the game yet.
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If fictionwise sells you an ebook who is paying the VAT?
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Nobody is. Legally, you're probably obliged to report the purchase to your local tax office and pay the VAT yourself - your tax code may vary, but this is the advice I was given on VAT that wasn't collected at source.