When a small business contract Plimus to do their selling for them, Plimus will charge UK VAT of 20% to all customers who reside in the UK. However, if your company's sales in the UK is less than £70,000 per year, you would not have to register as a UK VAT charging company and, thus your own sales could: Either: 1. be less (to compete with those who are registered), OR 2. be as high as your competitors (giving you higher profits) OR EVEN some figure in between! I understand that Plimus offer you both a downloading service & sales proceeds collecting service but I am sure there are alternatives out there who are less pedantic about VAT issues.