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You should think about price per invoice generated. For small site it can be expensive to spend 24$ each month if they have just few customers. From other side, big services which handle hundreds of thousands of customers will be very happy with 48$ but I doubt that you will be happy with such client :)

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VAT support could be a good price differentiator in the EU. A VAT registered company should be turning over so much that this cost is negligible.

I'd recommend against price per invoice. Most businesses prefer fixed, predictable costs for things like this.

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