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Thank you.

Thank you. Please can I clarify on the reverse charge—my business does belong in the UK, and if the marketplace is charging from overseas, but all the charges from overseas relate to items that are sold to customers outside of the UK and therefore outside of scope for VAT, will I still need to account for this on the basis of reverse charge?

Hi, is it possible to get a response to this please?

Hi HMRC I would like to clarify the VAT situation with regards to my company, which is voluntarily VAT-registered, and sells print-on-demand books on Amazon KDP. The primary marketplace is the US with over 80% of book sales made there. (1) Am I correct that book sales made in the UK would be shown as zero-rated on the VAT return, and all other book sales from other countries outside of the UK are outside the scope of VAT? (2) The company advertises its books on Amazon in the US marketplace (only). Amazon Advertising LLC invoices for these advertising services, inclusive of standard-rate VAT. As all sales related to the advertising services are made in the US, would the place of supply be the US instead of the UK, and therefore reverse charge would not apply? If so, then should the VAT paid on these invoices be reclaimed in the same way as any other invoice where expenses are incurred in the UK? Or should Amazon Advertising LLC not be charging any VAT for the advertising made as it is exclusively in the US marketplace? Thank you.