As a US content provider you principally can sell content to European users. LaterPay does not perform any geofencing, so that users can buy your content anywhere in the world, as long as you do not technically keep them from doing so.
For purchases made by European users LaterPay will add VAT to the total of all invoices, as it is due in the home country of the individual user. In your merchant account you can find an overview of VAT rates by country under ‟VATˮ.
Please note that LaterPay is not giving any legal advice, but only provides data. For questions about tax rulings, please contact your tax accountant.