User talk:RoboAlgot

The distance selling thresholds do not apply to digital goods at all. The thresholds apply only to physical goods being sold on-line. In case of digital goods, the suppliers are obliged to pay VAT in their countries provided they deliver the digital goods to private customers within the European Union. In case of delivering digital goods to businesses, the suppliers do not pay VAT at all, and thus businesses who receive the digital goods must pay VAT in their countries.