David Gauke: E-books supplied from a business in Luxembourg to a consumer in the UK are currently subject to a 3% rate of VAT in Luxembourg. E- books supplied by a UK VAT registered business are subject to UK VAT at 20%. From 1 January 2015 UK VAT of 20% will apply to both. The European Commission publishes a summary of the VAT rates that apply in all Member States including those applicable to books...
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