How does On Demand charge Value Added Tax?

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The British Library is required by EU law to charge Value Added Tax (VAT) in a specific way in its member states

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In accordance with EU law, the British Library is obliged to charge VAT at the rate of the customer’s country for all orders delivered to destinations in EU countries. VAT tax returns are made in accordance with the local legislation in each member state. To purchase products and services as a VAT registered customer within the EU and use your VAT registration number when purchasing from the British Library, you will need to register for a credit business account.