Re: This is the kind of nonsense comment that show HMRC has work to do
Also, if the buyer is in the EU (determined by the IP address of the browser) but the billing address is outside the EU then VAT is to be charged at the rate prevailing in the country of the IP address. This prevents someone declaring they live outside the EU to avoid VAT but then download their digital goody within the EU.
and what about people outside the EU who find download of digital content is blocked to their local IP addr? It's pretty trivial to 'use an IP addr in a different geographical location' but this now means paying VAT for something to be used outside of the EU!
Anyone know the VAT rate in the USA/ Jersey/ IoM/ Andorra/ ...?