New EU VAT rules for digital goods: a European Commissioner responds
ec.europa.eu
ec.europa.eu
"UK micro-businesses that are below the current UK VAT registration threshold, and who register for the VAT Mini One Stop Shop (MOSS) may, until 30 June 2015, base their 'customer location' VAT taxation and accounting decisions on information provided to them by their payment service provider. This means the business need not require further information to be supplied by the customer."
https://www.gov.uk/government/publications/vat-supplying-dig...