If you sell digital products or services (like e-books and software), the VAT rules are changing from 1st January 2015 so that you will have to charge VAT at the rate being charged in your CUSTOMER'S COUNTRY rather than your country. You'll also have to remit the payment to the customer's VAT authority, and charge VAT even if you're not from the EU. You'll need to determine the customer's country of residence to get the correct VAT rate, so if you sell via PayPal and only have the customer's e-mail address (and it's non-specific one like gmail.com) you'll technically be breaking the law. Read more here: http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/telecom/index_en.htm#new_rules I reckon most marketers are unaware of these changes. Personally, I think this will be a right PITA and will stop people selling to EU consumers. Your thoughts?