EU: Reduced VAT rates for e-publications now possible

20 November 2018 | newsletters

According to a recent EU legislative change, Member States are now allowed to apply reduced VAT rates to electronic publications, in addition to physical ones. As e-newspapers and e-books were previously subject to different VAT treatment than their printed equivalents, Europe's leading publishers have welcomed this amendment.

Member States will now be able to apply reduced, super-reduced or zero VAT rates to electronic publications, too. While it is ultimately up to each Member State to decide whether to apply such reduced rates, European publishers have begun urging for this new rule to take effect in national jurisdictions as soon as possible. In the case of Romania, for instance, if the government decides to implement this measure, then the VAT rate applicable to the sale of e-publications will be reduced to 5 %.

The amendment was introduced by Council Directive (EU) 2018/1713 amending Directive 2006/112/EC as regards the rates of value added tax applied to books, newspapers and periodicals, which will enter into force on the 20th day following publication in the Official Journal of the EU, i.e. on 14 November 2018.


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Theodor Artenie

Managing Director Tax

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Anamaria Tocaci

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Alexandra Barbu

Senior Tax Consultant

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