I live in France but work in English. Before I decide I am not going to continue I have trawled VAT law to find out who in the final stage is liable for VAT payment of goods. It seems that according to many VAT documents The PURCHASER is the end-user and is liable for the VAT. Now that makes it a whole new ball game. So we make every purchaser liable in our terms and conditions and let the very few VAT Compliance Officers deal with the whole of the world in collecting their VAT due. Seems you just have to get everyone to click on the box that says who is liable to pay for the VAT – put it on the end of your Terms and Conditions and make it compulsory – no one reads them anyway. 2 Days to go before I decide if I am going to retire or send copies of my books out on Micro SC cards that most machines have readers for. This would be a large saving over huge DVD’s from France as postal costs are high. The latest Computers no longer have fitted DVD/CD readers as they are regarded as redundant – another large argument.