Client is company (RRL), VAT registered, flat rate scheme. RRL is selling fiction e-books (ie not to businesses) using Amazon as the marketplace. RRL receives a 'royalty' for each sale. The agreement is between RRL and various Amazon parties, none of which appear to be UK companies. HMRC guidance states that Amazon is considered to be the supplier of the customer and therefore has to charge VAT to customers, who are in Australia, UK, USA, EU etc What I'm struggling to get my head round is RRL's position. RRL is not issuing invoices and the royalties just turn up in RRL's bank account. I seem to read different things in different places - the royalties are 'outside the scope', should be self-billed by Amazon, should have standard rate VAT applied.... Does anyone know the definitie answer please?