Unlike conventional books which are except from VAT, eBooks are not, and are treated for VAT purposes just like any other digital product. However, on the first of January new EU Guidelines have come into ┬áeffect that switches the VAT obligation from where the supplier is based, to where the purchaser is located. So if you are selling eBooks in other countries from your website, this could affect you.
HM Customs and Excise have produced a really clear flow chart to help you to understand if these changes affect you. ┬áTo download it click here, ┬áVAT_MOSS_Flow_chart