VAT Information Sheet 3/2001 has guidance on digitised publications, including packages of both digitised and paper publications.

‘Digitised’ publication

A ‘digitised’ publication is text and images that are produced electronically and can be transmitted electronically or downloaded. Typically, this is over the internet or a mobile telecommunications network, and read either on a PC or a hand-held device, such as a mobile phone. Digitised publications may be known as e-books, e-journals and e-newspapers.

Services, not goods

In line with international agreements, digitised publications are a supply of services, not goods.

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