VAT for UK intermediary supplier of ebooks
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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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