Quote:
Originally Posted by HarryT
An eBook is not a "consignment"; VAT is payable on a purchase of an eBook of any price. If you buy an eBook from Mobipocket, Waterstones, BooksOnBoard, or any other site which charges VAT to EU residents, you'll pay the VAT no matter how low the value of your purchase.
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Okay, firstly something is either a consignment or a gift. You are not
liable for reporting and paying VAT on items under £18. See
here. This does
not mean that companies within the EU (and others, by treaty*) do not have to charge you VAT, but that VAT has to be included within the price of the purchase in those cases.
However - If you purchase ebooks from, say, an American website - where no VAT is paid - then you are under no obligation to report the purchase and pay VAT unless the payment is over £18!
(*"Channel Islands, Hong Kong, Singapore and New Zealand")