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Posted Sun, 04 Feb 2024 09:43:40 GMT by
Hi , I'm a sole trader and sell physical products via my website. I also want to sell printable workbooks. Can I sell directly via my website without any other formalities or are they subject to VAT both in the UK (where I'm based) and in the country of the sellers - implying I have to register to each of these. Or can I use an intermediate platform such as Gumroad and Payhip, that takes care of the VAT ? Thanks
Posted Tue, 06 Feb 2024 11:34:08 GMT by HMRC Admin 19 Response
Hi,

If you sell ebooks, then these would normally be at the zero rate of VAT. You can see guidance here:

E-publications

We cannt comment on the liability of these digital products in other member states.

If these supplies do carry a VAT liability in other member states then there could be a requirement to register for VAT in the member states where they are supplied.
There is an option throughout the EU to sign up to the Non-Union VAT MOSS Scheme.

Please see below:

The place of supply of digital services

However if you are selling via a platform please see the information here:

Digital portals, platforms, gateways and marketplaces

Thank you.

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