Switch, I spent a lot of time with VAT. I also vary my VAT rates with each book release. If you're NOT comfortable with VAT, SW is your best option. Since you're required to sign-in in order to pay, they add the taxes to your sales prices, while Amazon charges YOU the entire VAT prices, reducing what you earn.
The VAT applies to electronic AND print books, there might be some differences, but I've never noted which were which.
When I vary the VATs (on Amazon), I have Amazon do the auto conversion, then see how much the difference is. If necessary, I just up the price to that country by an extra .99 increment to make up some of my losses—between rounding up to .99 and adding the extra dollar, you generally recoup most of it&mash;though upping the price likely slightly decreases sales to that country).
You can also elect to NOT sell to various countries (I've never EVER sold a book to Japan), but the list of individual countries is MASSIVE, and not easy to parse if you don't have an extensive list of English speaking countries (i.e. which countries of large English competent speakers). I gave up on that mission a LONG time ago. It just isn't worth the effort.
As for as the "excluding" comment, Amazon (and the others with similar terminology) don't review submissions at all, but if they receive a SINGLE complaint by any readers, even if it's from a competitor, they'll yank it with NO review process whatsoever. It's a minefield of Amazon's own creation. The other sites at least allow you to appeal their decision.
On the other hand, I've NEVER had a single book rejected, despite having several dealing with incest, which IS a clear violation. Again, if your readers don't complain, you have nothing to worry about. That's why I prefer to start slow, building up to the eventual reveal, so readers can anticipate it and quit before they encounter the 'objectionable' part.
As for what's included after the ellipsis, I'd need to know precisely who you're referring to. Chances are, it refers to things like audio books, mixed-media books or other 'alternative' ebooks.
I've NEVER been charged an extra tax for a single one of my books, so they'd need to be MUCH more violent and pornographic than the many traditionally published books which routinely get away with it.
I wonder how they would know to tax it at 20%?
You generally opt to label your own book as "child friendly" or not. Again, I've never been fined that fee, so I assume it's only triggered if the distributor (Amazon, lulu, SW or D2D) files an official complaint, something I've never heard of before.
Then again, I've only sold a couple of books to France, as they're NOT a major English reading country, assuming most books they're interesting in will eventually be translated in French.
My latest novel (waiting for Amazon to complete it's review) has both. There's graphic sex, but also violence. For example, a bullet goes through someone's forehead splattering blood and brains on the wall. A woman attacks one of the bad guys, clawing at his face, leaving gashes with hanging skin. But no chopping up of people.
Yeah, the way it was worded indicated it was print books only, but the site @Hero68 referenced didn't differentiate. It was more what could be sold to a minor.
Which brings up another issue. I didn't check the age of "minimum age 18+". I wonder if I needed to do that.
If it's too sexy or too violent, AND anyone complains, AND/OR they charge the extra tax or even yank your books, you just make the necessary changes and resubmit it. I'm not sure how that will change the tax, but if you resubmit it under a different ISBN, I'm sure it would restart the entire process from scratch, even if it has the same title, but never having encountered this, I don't know for sure (although I've know someone who had their books banned for underaged sex).
ALL the book distributors have similar restrictions about underaged sex (nothing under 18), though it's rarely enforced. Your best bet is to NEVER mention age, and NEVER highlight how 'youthful', 'innocent' and 'childlike' they are. AS Lazeez classically states: 'If it sounds like it's a child, legally it IS a child, however you dress it up.'