Post by account_disabled on Jan 6, 2024 15:25:43 GMT 10
A reader wrote to me privately raising a question I hadn't thought of. How many times have we seen books and ebooks sold on blogs ? Landing pages, sales pages, even minisites dedicated to the book are created: in all these cases there is a button for the direct purchase of the book or ebook. The question I was asked, or rather the series of questions, is simple: what does the law provide in cases where an author without a VAT number wants to sell his book on his blog? Four questions emerged from a private chat, which I forwarded to the accountant Mirna Pioli . Is it possible to sell a book on your blog? Is it necessary to open a VAT number? We are talking about a non-professional author who does not have and does not want to open a VAT number .
He has inserted his book on various self-publishing platforms, but he also wants to sell it on his blog About him. Are there any particular legal restrictions? A book and an ebook are still Special Data commercial products: how should an author behave to be in compliance with the law and the tax authorities? To sell a commercial product or to practice a profession you need to open a VAT number. Is this also valid for an author who wants to sell a self-publishing book on his blog? As regards Italian legal legislation, copyright is recognized for the creation of an intellectual work that is characterized by creativity. Protection therefore arises with reference to the work that has been created and, after creation , the rights belong exclusively to the author .
According to law 04/22/1941 n. 633 are protected by copyright " intellectual works of a creative nature that belong to literature, music, figurative arts, architecture, theater and cinema, whatever the manner or form of expression " (article 1) . Copyright on intellectual works is also regulated in our civil code by articles 2575 – 2583. However, as regards Italian tax legislation , as often happens on the subject, unfortunately there is no absolute valid rule. There are various cases and, worse still, various interpretations. I would say the substantial difference lies in the word "organization" combined with "professional activity" which we could see as a watershed between those who must have a VAT number and those who can do without one.
He has inserted his book on various self-publishing platforms, but he also wants to sell it on his blog About him. Are there any particular legal restrictions? A book and an ebook are still Special Data commercial products: how should an author behave to be in compliance with the law and the tax authorities? To sell a commercial product or to practice a profession you need to open a VAT number. Is this also valid for an author who wants to sell a self-publishing book on his blog? As regards Italian legal legislation, copyright is recognized for the creation of an intellectual work that is characterized by creativity. Protection therefore arises with reference to the work that has been created and, after creation , the rights belong exclusively to the author .
According to law 04/22/1941 n. 633 are protected by copyright " intellectual works of a creative nature that belong to literature, music, figurative arts, architecture, theater and cinema, whatever the manner or form of expression " (article 1) . Copyright on intellectual works is also regulated in our civil code by articles 2575 – 2583. However, as regards Italian tax legislation , as often happens on the subject, unfortunately there is no absolute valid rule. There are various cases and, worse still, various interpretations. I would say the substantial difference lies in the word "organization" combined with "professional activity" which we could see as a watershed between those who must have a VAT number and those who can do without one.