As from 01-JAN-2015 EU VAT laws changed for digital goods.
The EU VAT law changes, will only be applicable on Digital Goods. So all software licenses, e-Learning courses, etc, which are directly invoiced via us to the customer will be impacted by this change.
VAT (Value Added Tax) is an additional amount that is charged to the buyer for purchased goods and services and which the seller needs to forward to the Government. So the seller is used by the Government as a middleman to claim the tax from the buyer.
How will this impact our customers ?
We publish our prices for Digital Goods incl. 21% VAT according to the Belgian law. We also mention the prices excluding VAT for reference with other sources.
The correct VAT on digital goods – applicable in the country of the buyer – will be calculated based on the customer billing address during checkout process, meaning that the VAT can be less, more or equal to the Belgian VAT.
(Similar digital goods which are directly invoiced by our supplier will also be impacted, but under the responsibility of the supplier to apply the correct VAT percentage.)
If the buyer is a private person, the VAT cannot be recuperated meaning that this person is paying the full tax. If the buyer is a company (having a valid EU VAT number), the VAT can be recuperated via a standardized process. It’s all depending on the country where the buying company is located (invoicing address). More details on this process.
We know this might look a bit complicated and it also is. So please do not hesitate to contact us for additional information if needed.