Hi @Georgette1 ,
As a general rule of thumb, merchants selling goods and services in the European Union must register for VAT even if they are based overseas. I’d recommend checking out our New EU 2021 VAT Rules for Ecommerce article on the Shopify Blog which outlines some of the key changes to VAT in the EU which came into effect in 2021.
You’ll want to determine if these changes and VAT laws apply to ebook sales, although from a cursorary glance at other blog posts and articles online (such as this one) it would appear as though VAT is charged on the sale of ebooks across the EU at varying rates. You may be required to charge VAT on ebook purchases in the Republic of Ireland, in that case, although this may not be the case in the United Kingdom.
I’d encourage you to take the time to research your tax obligations before selling your ebooks but if you’re having difficulty establishing this, we’d always recommend speaking to a tax professional for further guidance.