7 December 2018
During November 2018, the European Council formally adopted the directive 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
Norway extends reduced VAT rate to September 2021
Norway has confirmed that the temporary reduced VAT rate reduction, from 12% to 6%, will be extended from 30 June 2021 to 30 September 2021. The reduced VAT...
SEE MORE
LATEST NEWS
Canada: GST to be charged on digital goods and...
From 1 July 2021, the Canadian Revenue Agency (CRA) will introduce Goods and Sales Tax (GST)/Harmonised Sales Tax (HST) on sales of e-commerce goods and...
SEE MORE
LATEST NEWS
France to introduce e-filing for 13th Directive VAT...
From 1 July 2021, non-EU businesses must request 13th Directive VAT refund claims electronically through a fiscal representative established in France. These...
SEE MORE