Quote:
Originally Posted by DaleDe
eBooks are considered to be software so far as VAT is concerned.
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Not quite. They are digital material and, as I pointed out above, either counted as a product if they are fiction or a service if they are non-fiction. The difference is that products are deemed to originate from the point of sale for VAT purposes, while services are deemed to be created at the point of delivery.
If I buy a sci-fi book from Fictionwise it originates in the US for VAT purposes. If I buy a biography its origin is deemed to be the PC to which I download it. Go figure.