Adrian jones (above) has nailed the big problem with this legislation from a vat collection point of view… As a customer it now makes sense to be residing in the lowest vat rated country. The products you are buying are digital anyway so the vast majority of purchases will need nothing delivered to your home address
The ip address’ test’ won’t work because of vpn s so the only information a seller can obtain will be delivery address and billing address. Very poorly thought through legislation