3 ms·
The law is active since July 2003. There were a lot of buzz among e-commerce companies and shareware developers about it. The changes eliminate an existing com
by dchest 17y ago
The law is active since July 2003. There were a lot of buzz among e-commerce companies and shareware developers about it.
The changes eliminate an existing competitive distortion by obliging non-EU suppliers to charge VAT as EU suppliers when they are providing electronic services to EU non taxable persons, something which EU businesses had been actively seeking for some time.
http://ec.europa.eu/taxation_customs/taxation/vat/traders/e-commerce/index_en.htm http://ec.europa.eu/taxation_customs/taxation/vat/traders/e-... (official website)
Article:
http://www.internetnews.com/ec-news/article.php/2194111 http://www.internetnews.com/ec-news/article.php/2194111
Also:
http://www.avangate.com/articles/software-vat-123.htm http://www.avangate.com/articles/software-vat-123.htm
Private customers (consumers) in EU countries must be charged VAT for electronically supplied services and products, both by EU and non-EU providers.
...
Non-EU companies that trade with European consumers (private customers) need to register and account for VAT.