30 March 2017
In a recent European Court of Justice (ECJ) ruling (Case C-390/15) it was stated that e-books are not entitled to the same reduced EU VAT rates as printed books.
In the ruling the ECJ held that having differing rates for the same book, based on the media that it is provided in, was not discriminatory.
Currently only printed books are allowed to benefit from the reduced rate of VAT in the EU, meaning that e-books have the standard rate of VAT applied.
This ruling follows the infringement proceedings that the ECJ took against Luxembourg and France last year for applying the reduced rate to e-books.
LATEST NEWS
Hungary to introduce mandatory digital VAT filing from...
From 1 January 2027, all businesses registered for VAT in Hungary will be required to file their VAT returns through the country’s eVAT, or eÁFA, system...
SEE MORE
LATEST NEWS
EU customs reform increases responsibilities for...
In September 2026, the EU formally adopted a new Customs Code that will significantly change how goods are imported into the EU. Although the reforms apply...
SEE MORE
LATEST NEWS
Germany plans import VAT accounting reform
Germany is planning to introduce a new import VAT accounting system from 1 January 2030, which could significantly improve cash flow for businesses importing...
SEE MORE