Thanks for the article, the scenarios you describe for three different business cases helped me clarify this in my head to the point that I clearly need to do something with my idea about selling e-books in the near future.

I have been considering e-books as the next step of business for me; i’m not currently UK VAT registered. As I understand it I can only sell ebooks to UK customers from January 2015 under this ruling. What about customers outside of the EC/EU like Australia / New Zealand / Canada / US – are sales of e-books in these countries allowed as being outside the scope of the new rules?

I sell training courses, that I deliver in the UK , on my website via an e-commerce plugin currently and from what I understand these are not within the scope of the new conditions.

I better go and have a word with my accountant…