VAT for UK intermediary supplier of ebooks

Gem7321
Gem7321 Registered Posts: 1,438 Beyond epic contributor 🧙‍♂️
HMRC guidance is doing my head in on this one so I'd be grateful if someone could clarify this for me.

UK business downloads ebook from Non-EC supplier to re-sell to non-business UK customer.

Do the intermediary supply of services rules apply here and can the supply to the UK customer be zero-rated as the service is not actually 'enjoyed' by the intermediary?

Or is the supply from 1st supplier to intermediary taxable by reverse charge on the intermediary, then treated as a domestic supply from the intermediary supplier to the final UK customer?

Any advice gratefully received.

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