EU wide rule change for VAT rates applied to electronic books, newspapers and periodicals

8 November 2018

During October 2018, the European Council agreed a proposal allowing member states to apply reduced, super-reduced or zero VAT rates to electronic publications.

This rule change will allow member states to align VAT rates applied to both electronic and physical publications at their own discretion. This is a temporary fix until the EU implements a permanent change to its VAT legislation that will govern VAT rates on these types of supplies.

LATEST NEWS

Sri Lanka defers non‑resident VAT on B2C...

Sri Lanka’s Inland Revenue Department (IRD) has announced a further deferral of VAT on digital services supplied through electronic platforms by...

SEE MORE
VAT news
LATEST NEWS

Germany provides further guidance on how e-invoicing...

The German Ministry of Finance (Bundesministerium der Finanzen, BMF) has updated the e‑invoicing frequently asked questions on its website. The updated FAQs...

SEE MORE
VAT news
LATEST NEWS

Slovakia proposing to extend domestic reverse charge...

Slovakia is considering expanding its domestic “reverse charge” VAT rules to certain higher risk services. The sectors reported to be in scope include IT...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.