... 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. ... 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.