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


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.