VAT on books sales to Europe

VAT on book sales to Europe

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Client has started selling old books to the EU (has sold them in the UK for many years ans sales are zero rated).

The sales are to consumers (not B2B); should the sales of books to the EU be zero rated too?

Replies (4)

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Scalloway Castle
By scalloway
26th Mar 2017 13:34

As far as I am aware the VAT rate for the sale of goods B2C in the EU is the same as in the UK.

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By DMGbus
26th Mar 2017 13:48

BC sales of printed material from the UK to other EC consumers in othert EC countries are zero rated for VAT purposes provided that the destination country's distance selling thresholds have not been breached (in which case VAT registration is necessary in the destination country where it is most likey that the concept of zero rating is alien).

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By arthurallan
26th Mar 2017 16:47

I notice alot of the EU distance selling threshholds are 35,000 Euros. The client is already registered for VAT in the UK. Do the EU thresholds mean that so long as the supplies to each individual country remain below their respective long distance thresholds then registration in that destination country is not required? Thank you

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Replying to arthurallan:
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By DMGbus
26th Mar 2017 20:00

Yes, the thresholds apply on a country by country standalone basis - breaching one country's threshold means only having to register for VAT in that country.

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