This is considered an out of date browser. This website has been developed with modern browsers in mind to allow it to display at its best in a wide variety of viewing situations - including mobile viewing. But we haven't supported older browsers like IE8. Please upgrade to the latest version of Internet Explorer - or try Mozilla Firefox or Google Chrome. Both are excellent browsers.
Currently, electronic books are subject to members states’ higher standard VAT rates. However, their printed versions are reduced or nil VAT rates. In February 2018, there were intense discussions that could lead to zero or reduced rates to be applied to electronic publications from 2019. If the change is forthcoming, then purchasing electronic publications will incur no further VAT compared with paper ones. This will potentially offer a cash-flow advantage compared to now, as the VAT-inclusive cost will be lower.
If you use the flat rate scheme there will be a real cash saving.
In both circumstances, the discouragement to use electronic material will be removed, so review your purchasing practice ahead of the change!
Sence is very efficient and I feel confident that they have everything in hand
Sue Rastall Limited