VAT for UK intermediary supplier of ebooks
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.
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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