Abstract
Serials: The Journal for the Serials Community has been digitised and can be accessed in full on this website. All content is freely available on an open-access basis. Serials was published between 1988 and 2011. In 2012, the journal was retitled and is now published as Insights: the UKSG journal.
Highlights
An article in the Guardian on 31st July 2001, headlined “Freeserve threat over VAT”, quoted a Customs & Excise official, who described VAT rules relating to the supply of electronic services as a “minefield”
It is obvious from a number of recent e-mails on mailing lists that a some VAT rules and regulations are either ambiguous or are being incorrectly applied
Issues raised include the following: Should goods supplied from outside the EC be subject to VAT as a reverse charge? Publishers apportion combined print/electronic subscriptions in different proportions and charge VAT on the electronic part of the subscription; Inconsistencies in EC regulations relating to electronic services supplied on an international basis
Summary
Publishers apportion combined print/electronic subscriptions in different proportions and charge VAT on the electronic part of the subscription; Inconsistencies in EC regulations relating to electronic services supplied on an international basis. I have outlined the regulations on mixed supplies of print and other materials and attempt to clarify the rules relating to whether VAT is imposed at the rate of country of supply or use.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
