First of all, thanks Rachel for keeping on top of this!

I have to say I’m pretty shocked by the fact this seems to have “slipped under the radar”; we are UK VAT registered as a consulting firm – currently hoping to move into selling digital products – and have heard nothing from our accountant or HMRC about this change!

What’s also pretty worrying is the incredible complexity this seems to introduce to small businesses and individuals. Although it’s claimed this legislation will apply to companies outside the EU selling into the EU, how will it be enforced exactly? Right now I can go to a US site who will sell me an eBook without charging VAT.

Seems to me like it’s just going to restrict the creation and growth of EU based small businesses.