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Lowered VAT rate for electronic publications coming from 2019?

On 2nd October 2018, the ECOFIN Council adopted a draft amendment to Directive 2006/112 / EC. The proposed changes are intended to enable EU Member States to decide on the reduction of VAT rates applicable to electronic publications (books, newspapers and magazines) even to the rates applicable to paper-based publications.  The proposed amendments to Directive 2006/112 / EC are to enter into force within 20 days of the date of publication of the changes in the Official Journal of the EU.

It appears from the statement ofthe Ministry of Finance that, it has already begun the work necessary to introduce the above-mentioned changes. These are expected to take effect as soon as possible and are likely to enter into force in early 2019.

Mind that currently in Poland, electronic books (e-books, audiobooks) are taxed at the VAT rate of 23%, while paper books are subject to a VAT rate of 5%.

The draft changes can be consulted here: https://www.consilium.europa.eu/media/36517/st12622-en18.pdf

Gerard Goliasz

Tax Specialist

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