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VAT Rates for Digital Publications

Summary

The proposal seeks to allow EU Member States to apply reduced VAT rates to electronic books and newspapers, matching the treatment currently given to printed versions.
10 14.11.2018
Other
economy
taxation
public finance and budget policy
information technology and data processing

Key points

  • The proposal aims to level the playing field by treating electronic publications the same as physical ones for tax purposes.
  • Member States would be allowed to apply reduced, super-reduced, or zero VAT rates to digital books and newspapers.
  • The rules would ensure that audio versions of publications for visually impaired persons qualify for lower tax rates.
  • The preferential tax treatment would also include items like brochures, leaflets, and maps.
Documents (PDFs)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals Rates of value added tax applied to books, newspapers and periodicals *
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