VAT is based on the buyer&#x27;s country for digital goods&#x2F;services [1], and in other cases (such as this) if the sales exceed 100 000 EUR per year. [2][3] In some countries, like Finland, the limit is even lower at 35 000 EUR per year. [4] So if Oculus expects to sell more than 50 copies of the Rift to Finland, it will have to pay the Finnish VAT.<p>Also, Luxembourg&#x27;s VAT is 17% nowadays. [5]<p>[1] <a href="https:&#x2F;&#x2F;kdp.amazon.com&#x2F;help?topicId=A30464Q6OVH578" rel="nofollow">https:&#x2F;&#x2F;kdp.amazon.com&#x2F;help?topicId=A30464Q6OVH578</a><p>[2] <a href="https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;European_Union_value_added_tax#Distance_sales" rel="nofollow">https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;European_Union_value_added_tax...</a><p>[3] <a href="https:&#x2F;&#x2F;www.gov.uk&#x2F;guidance&#x2F;vat-what-to-do-if-youre-an-overseas-business-selling-goods-in-the-uk" rel="nofollow">https:&#x2F;&#x2F;www.gov.uk&#x2F;guidance&#x2F;vat-what-to-do-if-youre-an-overs...</a><p>[4] <a href="http:&#x2F;&#x2F;ec.europa.eu&#x2F;taxation_customs&#x2F;resources&#x2F;documents&#x2F;taxation&#x2F;vat&#x2F;traders&#x2F;vat_community&#x2F;vat_in_ec_annexi.pdf" rel="nofollow">http:&#x2F;&#x2F;ec.europa.eu&#x2F;taxation_customs&#x2F;resources&#x2F;documents&#x2F;tax...</a><p>[5] <a href="http:&#x2F;&#x2F;www.vatlive.com&#x2F;european-news&#x2F;luxembourg-vat-rise-17-2015&#x2F;" rel="nofollow">http:&#x2F;&#x2F;www.vatlive.com&#x2F;european-news&#x2F;luxembourg-vat-rise-17-...</a>