VAT rates for eBooks so far (2019)
Since the European Council agreed to allow member states to apply a reduced VAT rate to electronic publications in October 2018 (1), VAT rates for eBooks have changed fast in EU countries.
2019 has witnessed several VAT rate updates for e-publications where numerous countries have reduced the levy on eBooks, so in order to clarify the current situation we provide the following summary with the updated rates.
Scope: Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children’s picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music;’.
| Country | Previous rate | New rate | Date |
| Belgium | 21% | 6% | 1 April 2019 |
| Croatia | 25% | 5% | 1 January 2019 |
| Finland | 24% | 10% | 1 July 2019 |
| Ireland | 23% | 9% | 1 January 2019 |
| Luxembourg | 17% | 3% | 1 May 2019 |
| Malta | 18% | 5% | 1 January 2019 |
| Norway (non-EU) | 25% | 0% | 1 July 2019 |
| Poland | 23% | 5% | 1 November 2019 |
| Portugal | 23% | 6% | 1 January 2019 |
| Sweden | 25% | 6% | 1 July 2019 |
The following following changes are expected for next year:
| Country | Previous rate | New rate | Date |
| Austria | 20% | 10% | 1 January 2020 |
| Czech Republic | 21% | 10% | 1 April/May 2020 |
| Germany | 19% | 7% | 1 January 2020 |
| Netherlands | 21% | 9% | 1 January 2020 |
| Spain | 21% | 4% | 1 January 2020 |
If you believe these developments impact your business and would like further advice, please contact us.
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