And for Adult as well
"For example, if a U.S. based supplier sells digitized products over the Internet (i.e. digital downloads) to a consumer based say, in Germany, the U.S. company will be required to charge/account for German VAT at 16 percent on the sale price," Fay told internetnews.com. "If the U.S. company also sells to an Irish consumer, 21 percent VAT will have to be charged, a UK consumer 17= percent, etc."
And that includes companies that offer things like Web-hosting, ASP services, sales of downloadable software and upgrades, the sale of electronic books, streaming music, digital movies, computer games and even distance-learning services.
http://www.internetnews.com/ec-news/article.php/2194111