Eu vat changes - e-books?

Many micro businesses produce PDF books they call 'e-books'. Can someone advise whether these would be considered a digital product and therefore affected by the changes in eu Vat to b2c?
  • I'm not a VAT specialist, but I've heard good ones talk about this many times by now, so take this as an informed amateur's suggestion: a digital download across an EU frontier should be subject to the new rules from 1.1.15 so you might want to look at the MOSS.  Start with the Noddy guide at, unless you're already well past that point!
  • Thanks David for pointing us to the Noddy Guide. I'm not a VAT specialist either; I'm more and more inclined to think I'm a jack of all trades and master of none!

    It seems to me that, yet again, the politicians and bureaucrats have introduced yet more red-tape. Not happy with that though, they add insult to injury, by not giving us the information to understand the new system.

    The guide says " You’ll be able to partially complete, save and submit your VAT MOSS return online. If you have multiple entries you’ll be able to upload your data using an Open Document Format spreadsheet that will be published online."

    Clicking on the link takes you to the HMRC  login page (presumably to register for MOSS) and when will the spreadsheet be published? It's less than six weeks to January 1st and we have Christmas before then!

    The whole thing is an insult to businesses and our profession and that's without mentioning the lack of guidance on how we enter the day to day transactions. Just how does my client enter a sales invoice in their accounting software?

    The whole thing is an absolute disgrace.

  • Stuart

    I couldn't agree more.  HMRC is taking the proverbial by forcing everything online without adequate guidance or implementation time (don't get me started on RTI, which was clearly mandated a year too early). It's relatively easy to understand the principle, but how it works in practice is not high on the agenda when these changes are mandated. 

    One puzzle to which there must be an answer, but I don't know what it is (can anyone else enlighten us?), is what you do where you have to register in an EU state where the VAT registration limit is €nil or €5,000 but you are not liable to register in the UK because you are a small business with supplies below the UK threshold.  How do you use (can you use?) the MOSS if you have no UK VAT registration but are making e-supplies for which you need to be registered in the consumer's state?