Update: I've started coding this into OpenCart. OpenCart 0.7.2 will include the following enhancements:
- Show Price with Tax rate and Shipping information Link
- Show Terms & Conditions, Privacy Policy and Return Policy before purchase on checkout with optional user confirmation, very user customizable and flexible
- VAT ID-No. input field has been added to general shop data
- Cart now contains single price as well as combined price per item
All enhancements are optional and can be configured trough the backend.
On the ToDo List for upcoming releases are the following enhancements:
- Global eMail Footer with company information and VAT ID No.
- Enhance mail class to support SMTP with SMTP Auth
- Per product information page for special policies and notes
If you have additional suggestions, please feel free to tell me. Please note, that I only do modifications to guarantee EU eCommerce policy compliance.