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Posts: 772 | Thanked: 183 times | Joined on Jul 2005 @ Montclair, NJ (NYC suburbs)
#72
Originally Posted by eiffel View Post
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When you try to work out the VAT implications of overseas device purchases, conference registrations, international software sales, support contracts etc you usually need to pay an accountant, especially when you try to apply the rules to a ringtone purchased by a customer using a PayPal account from country A, but the ringtone was actually downloaded from a server in country B while the customer was in country C, and you live in country D and are getting a commission from a store operated in country E but you bought some online advertising from a search engine in country F. And there are very different rules for the VAT-accounting of tangible and non-tangible items.
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There's no inherent reason why Nokia must only deal with VAT-registered companies. It's just a way to simplify their life and keep their costs down.
For Ovi to reject applets from individuals is to go against the Apple iPhone apps model (which has proven wildly successful). And to force small American companies not doing business in Europe to register in the EU benefits no one.

When an American company sells software to someone living in the EU, my understanding is that it doesn't require a VAT registration number nor does it owe VAT on the sale.

On the other hand, a Federal EIN number is required to do business in the U.S., and in circumstances here in which some sort of tax identification number is needed, either an EIN or an SSN (social security number) must be supplied.

For a US company, maybe Ovi should accept a tax EIN as being the threshhold equivalent of the VAT registration number. That is, if it insists on thinning the horde of developers pushing at its doors by excluding individuals who write applets.

Roger S
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