Readers’ forum: E-book sales

I act for a corporate client which is a VAT-registered publisher. Historically the company has only sold hard copy books so has never had to account for output tax. The company recently issued Kindle versions of several publications and has received the first payment from Amazon in respect of sales.

It is difficult to find any guidance from Amazon on how to treat these payments for VAT. Presumably they are liable to output tax because they relate to electronic services.

Does the publisher have to worry about the mini one-stop shop (MOSS)? And where does an Amazon seller go to find answers to these questions?

I look forward to replies from Taxation readers.

Query 19 473 – Burned.

Reply by Milano

Has the publisher granted Amazon a licence to sell the products?

Based purely on my experience of buying Kindle books ...