UK Ltd Company seems eBooks on Apple Do I need to file US tax forms every year?

[steveatesh]

Fair enough, I was just wondering what harm is there in selling to the wider market?

I used to sell it from my own website but it caused a lot of grief with returns when people from other countries bought the eBook and discovered that it wasn't for them as their own particular law enforcement processes were different to the UK.

As a result I made it clear on my website it was aimed only at the UK market but the odd person from abroad still bought it and then wanted refunding.

When I set up with Apple I took the advantage of restricting the market to save that hassle lol.

It really is such a niche market!

[TheCyclingProgrammer]

Its a very niche book aimed at a specific UK job, would be of no use to anybody else to be honest so I keep it very simple by restricting it to this market. Just seemed so easy when I set up the Apple account.

Fair enough, I was just wondering what harm is there in selling to the wider market?

[steveatesh]

Why only sell to the U.K.? You don’t need to worry about VATMOSS if you’re selling through the Apple ebook store, they take care of all the VAT requirements on the sale to the customer.

Its a very niche book aimed at a specific UK job, would be of no use to anybody else to be honest so I keep it very simple by restricting it to this market. Just seemed so easy when I set up the Apple account.

[Lance]

Why only sell to the U.K.? You don’t need to worry about VATMOSS if you’re selling through the Apple ebook store, they take care of all the VAT requirements on the sale to the customer.

It's Nigel Farage's biography?

[TheCyclingProgrammer]

Thanks for the reply No I am not VAT registered, I was very careful to only make the eBook available to the UK market, the eBook is not available to rest of the EU orWorld for that matter.

I appreciate your time thanks!

Why only sell to the U.K.? You don’t need to worry about VATMOSS if you’re selling through the Apple ebook store, they take care of all the VAT requirements on the sale to the customer.

[steveatesh]

No, you don’t.

If it’s anythjng like selling apps through the App Store, UK sales are processed by Apple’s Irish subsidiary (I think, it used to be Luxembourg).

Are you VAT registered? If so, the deemed supply of services between YourCo and Apple Ireland will be outside the scope of U.K. VAT abut you may need to submit an EC sales list.

Thanks for the reply No I am not VAT registered, I was very careful to only make the eBook available to the UK market, the eBook is not available to rest of the EU orWorld for that matter.

I appreciate your time thanks!

[TheCyclingProgrammer]

No, you don’t.

If it’s anythjng like selling apps through the App Store, UK sales are processed by Apple’s Irish subsidiary (I think, it used to be Luxembourg).

Are you VAT registered? If so, the deemed supply of services between YourCo and Apple Ireland will be outside the scope of U.K. VAT abut you may need to submit an EC sales list.

[steveatesh]

This may seem basic to many here but I have been unable to otherwise find an answer. I have a small Ltd company incorporated in the UK which provides training and coaching services just in the UK. It pays UK corporation tax.

In addition I sell an eBook only to the UK market through the Apple iBook Store and on set up I obtained an EIN number from the US IRS and am exempt from the withholding tax requirements, again as part of the registration with Apple which obviously is US based.

My question appears straightforward - do I have to file any type of tax return with the US Inland Revenue Service, covering the eBooks sold through the Apple iBook Store?

For clarity, I have no other business interests in the US, I do not sell the eBook to the US, the eBook is only available on the UK iBook Store market, my company pays UK taxes.

Thanks in advance, Steve