Estonia – Covid-19: Reduced VAT Rate on Books and Press Publications

In order to mitigate the effects of the health crisis (covid-19), the Estonian Parliament has adopted a bill providing a 9% VAT rate from 1^st May 2020 for books and educational literature and certain press publications.

However, the following are excluded from this measure and still taxed at the standard rate of 20%:

• publications with primarily advertising content (e.g. advertisements),
• publications with primarily erotic or pornographic content,
• publications containing mainly videos or music.