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EU paves the way for zero-rated eBooks

06 December 2016      Amanda Darley, Head of Operations and Engagement

The EU Council has issued a draft Council Directive which would amend the Principal EU VAT Directive to allow individual members states to tax electronic publications at the same rate of VAT as printed publications (and would in fact allow member states which don’t currently have zero or super-reduced rates on printed publications to introduce these too). The date of implementation isn't yet known, and once implemented in EU legislation, individual member states will then have to decide whether to implement the reduced or zero-rate on electronic publications, as they are not obliged to do so.



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