VAT on document downloads (white papers)

milan_ns

Free Member
Jul 20, 2010
3
0
Company I work for sells:

a) journals (a book, a hard copy delivered by post)
b) online access to journals (timed subscription; customers purchase the right to read the book online for a limited period of time)
c) document downloads (customer purchases the right to download PDFs containing bits of the journal - so white papers)

Now, I know a) attracts zero VAT, but what about b) and c)?

I'd expect c) to be zero VAT as well, but few websites I've seen all charge VAT.

Help, anyone :)?

Thanks!
 
What about a subscription package that includes printed material (the book) and access to online services?

Can it be argued that customer buys the book and gets the online access for free, hence zero VAT on the subscription?

Thanks for your help!
 
Upvote 0
What about a subscription package that includes printed material (the book) and access to online services?

Can it be argued that customer buys the book and gets the online access for free, hence zero VAT on the subscription? Thanks for your help!

Will you charge the same price for the printed book as you will charge for the printed book plus the online access?
 
Upvote 0
Yes - book only and book with online access would cost the same (so online access comes free?).

I've just realized that it's what Economist does - subscribe to the magazine and get free online access. I guess it's zero VAT then?
 
Upvote 0

Latest Articles