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What is the VAT position with electronic book sales?
I have a client who is a leading authority in hotel consultancy and all of her clients are based in the UK. She is VAT-registered and uses the flat rate scheme. She has published a couple of books and has sold printed versions through her website. She has treated all sales as zero-rated for VAT.
She has also put the books on to Amazon which prints these and gives her a royalty based on the number of copies sold. However she now intends to produce e-versions of the book which will be sold through Kindle and on most of the worldwide Amazon sites.
She also intends to sell PDF copies through her own website – customers could buy the book from anywhere in the world.
My view is that the VAT position on the book sales has been simple in the past. They are all excluded from the flat...
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