Does VAT apply?
Yes. In response to the emerging electronic business environment, European Union (EU) member states have modified the rules for applying VAT to certain digital services, including Internet and Mobile advertising. When such services are consumed within the EU, they are subject to VAT. Therefore, all mPUSH accounts with EU billing addresses are subject to VAT as of 1st July 2003. mPUSH charges VAT where legally required or when VAT registration has not yet been verified. You are responsible for VAT charges to your account even if you are later determined to be exempt from further VAT charges. Additionally, you cannot reclaim from txtNation such payments you have made, which will be considered as fees for services rendered.
