It’s a gas

My UK-based (VAT-registered) client will shortly publish a major technical publication for the specialist gas industry. Most sales of the book will be in paper format but there could also be e-book sales from his website.

The books could be sold to customers anywhere in the world and surprisingly perhaps some sales may even be to non-business customers. I am a little confused on some of the VAT issues and wonder whether readers could clarify the following points.

First will the books sold to EU non-business customers all be zero-rated?

Presumably there will be no relevance as far as the distance selling thresholds are concerned because books are zero-rated so there is no VAT to charge in any EU country.

Second will my client be affected by the new rules that take effect on 1 January 2015 in relation to VAT on e-services? Will he...