Impact of new EU VAT rules on app stores

Developers that create paid-for apps for the Google Play store will be among those severely affected by new 2015 EU VAT rules.

Notice that Apple’s App Store is not included in this intro….

In the latter case, this is because developers sell their apps to Apple who act as their agent and, in turn, sell it to customers via their App Store. As a result Apple handles the sale and the subsequent VAT compliance. Companies that develop apps deal with Apple SARL in Luxembourg and never have to worry about applying and charging VAT directly.

Google Play, however, is incorporated differently.