Information taken from Paul Pedley's Weblog - Keeping Legal
http://www.paulpedley.com/
E-commerce and VAT - the changes that take effect on 1st July 2003
The EU directive on VAT and e-commerce comes into force on 1st July. The VAT charge for digital products will from 1st July 2003 be determined by the location of the customer, rather than the business supplier. If the customer is located within the European Union, then VAT will be due. The rules apply to electronic supply of software, webcasts, internet service packages, and making databases available; as well as a number of other "electronically delivered services".
at least this should clarify the situation for us...
although maybe at the expense of our budgets ;-)
Marie-Laure
Marie-Laure Bouchet
Electronic Library Development Manager
Library & Information Services
Nottingham Trent University
email: [log in to unmask]
tel: 0115 848 2290
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