[lukeredpath]

On digital goods and services. I'm pretty sure the liability to pay VAT on physical goods, along with any import duty, is the customers when the item is imported.

For the record, here's the HMRC (UK revenue service) explanation of the special VoES scheme that's been around for ages:

http://webarchive.nationalarchives.gov.uk/20120128212010/htt...

[danmaz74]

Yes I forgot to mention that - for digital goods :)