Quote from: chemehuevi on August 05, 2013, 07:52:53 PM

But for now, let's also look at the seller: distance selling or not, or is he maybe a small trader himself (who does not need to charge VAT)?

The seller is KNCminer.com = Swedish VAT registered company and I'm quite sure their distance sales account for more than £70K in the current calendar year, thus they would have to register for UK VAT and account their sales here.

Just for the records:
Distance Selling: When only the seller is VAT registered
Dispatches: When both seller and buyer are VAT registered
This applies when seller and buyer are in different EU countries.

Btw in this case is VAT rate based on shipping or billing address?
If for example I purchase goods from a company in France to be delivered to the UK, but paid from a bank account in Italty then which country VAT rate is used?

Thank you again for your time