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Contents

Official guidance
VAT Books

VBOOKS8490 · E-Publications

  • VBOOKS8500 · Introduction
  • VBOOKS8501 · Legal vires for these changes
  • VBOOKS8502 · Interaction with News Corp litigation
  • VBOOKS8503 · Supplies of e-publications that will be zero rated from 1 May 2020
  • VBOOKS8504 · Determining whether an e-publication is one of the publications listed above
  • VBOOKS8505 · E-publications that do not exist in printed form
  • VBOOKS8506 · The meaning of “wholly or predominantly devoted to advertising, audio or video content”
  • VBOOKS8507 · Determining whether an e-publication is “predominantly” devoted to advertising, audio or video content
  • VBOOKS8508 · Meaning of “supplied electronically”
  • VBOOKS8509 · E-audiobooks
  • VBOOKS8510 · VAT liability of an e-publication that is for completing as opposed to being read
  • VBOOKS8511 · Types of payments for accessing e-publications
  • VBOOKS8512 · Subscriptions to access multiple e-publications
  • VBOOKS8513 · VAT liability of the sale of e-book readers
  • VBOOKS8514 · VAT liability of the sale of software for accessing e-publications
  • VBOOKS8515 · Determining the VAT liability when a zero rated e-publication is supplied together with another supply
  • VBOOKS8516 · Lending of zero rated e-publications
  • VBOOKS8517 · Supply of intellectual property in e-publication
  • VBOOKS8518 · Anti-avoidance rules that counter supply splitting
  • VBOOKS8519 · Supplies of standalone digital music manuscripts, maps and charts etc
  • VBOOKS8520 · Treatment of supplies of e-publications that span 1 May 2020
  1. E-Publications
  2. Meaning of “supplied electronically”

VBOOKS8508 | Meaning of “supplied electronically”

From HM Revenue & Customs · VAT Books

The term “supplied electronically” is not defined in legislation. It falls to be interpreted in accordance with its generally accepted meaning and includes supplies made over the internet and by e-mail.

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