We sell ebooks with embedded video as downloads or on CD. We are not VAT registered. After discussion with our accountant we have decided that all orders to the EU outside the UK will have to receive their ebooks on CD – and if they buy a download by mistake that will be considered a free back-up for their CD purchase. The whole thing is antediluvian. Our accountant told us that most other EU countries require all businesses to be VAT registered, however small, so this is only a problem for the UK small business.