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. VAT liability of the sale of e-book readers

VBOOKS8513 | VAT liability of the sale of e-book readers

From HM Revenue & Customs · VAT Books

E-book readers are one form of hardware to which e-books can be downloaded before being read but are not in themselves e-books. Therefore, supplies of e-book readers are standard rated (unless they meet certain conditions and are sold as part of an assistive technology system – see VAT Notice 701/7 for further information).

PreviousNext
PrivacyTerms