Skip to content
Solved
SearchBrowse
Sign in

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. E-audiobooks

VBOOKS8509 | E-audiobooks

From HM Revenue & Customs · VAT Books

The extension to the zero rate applies only to books that were already zero rated under UK law, when they are supplied electronically. As such, zero rating is limited to electronic equivalents of books that can be read or looked at. This includes books that are supplied electronically but which are not sold in printed form. Supplies of audiobooks remain taxable at the standard rate whether supplied in a physical or digital format.

PreviousNext
PrivacyTerms