VAT News

European Commission Public Consultation on reduced VAT rates for e-books

28.07.2016

The European Commission have initiated a public consultation on allowing member states to apply reduced and super-reduced VAT rates for electronically supplied publications which includes e-books.

The Commission is addressing the issue on whether to grant Member States the option of extending to e-publications the same VAT treatment allowed to printed publications and to levy reduced or zero rates for electronically supplied publications.

The public consultation is requesting the views of businesses, the public and representative organisations and is to be submitted online via a questionnaire.

Currently e-books are classed as ‘electronically supplied services’ and do not have the benefit from the reduced rates that are available for print books.  In the UK we also benefit from the zero rate on printed matter.

The results of the public consultation will be evaluated by the European Commission as part of the consideration to align VAT rates policy for e-publications across the European Union.

The consultation period is until 19th September, 2016. 

The European Commission Public Consultation on reduced VAT rates for electronically supplied publications can be found HERE