VAT rates for eBooks 2020 – May update
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 witnessed several VAT rate updates for ePublications where numerous countries have reduced the levy on eBooks.
In this new year 2020 not only new countries started or are planning to apply a reduce rate for eBooks, but the current COVD-19 situation has pushed governments to move forward the dates for reducing VAT on eBooks and other ePublications.
For example, as of 1st May 2020, the UK will scrap VAT for this type of ePublications to make reading more accessible while people stay at home.
Find below the latest changes to VAT rates on eBooks, eMagazines and other ePublications.
| Country | VAT rate | Date |
| Austria | 10% | 1 January 2020 |
| Czech Republic | 10% | 1 May 2020 |
| Germany | 7% | 1 January 2020 |
| Netherlands | 9% | 1 January 2020 |
| Spain | 4% | 23 April 2020 |
| United Kigdom | 0% | 1 May 2020 |
| Estonia | 9% | 1 May 2020 |
In addition to the countries that have or will introduce a reduce VAT rate on eBooks, there are other countries that have already established the same approach back in 2019. Find below these countries and the applicable VAT rate.
| Country | VAT rate | Date |
| Belgium | 6% | 1 April 2019 |
| Croatia | 5% | 1 January 2019 |
| Finland | 10% | 1 July 2019 |
| Ireland | 9% | 1 January 2019 |
| Luxembourg | 3% | 1 May 2019 |
| Malta | 5% | 1 January 2019 |
| Norway (non-EU) | 0% | 1 July 2019 |
| Poland | 5% | 1 November 2019 |
| Portugal | 6% | 1 January 2019 |
| Sweden | 6% | 1 July 2019 |
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;’.
If you believe these developments impact your business and would like further advice, please contact us.
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