As a reminder, from January 1, 2024 the rates applicable in the Czech Republic will be as follows: Standard rate: 21% Reduced rates: 12% In line with this reform, it has been decided that newspapers, periodicals and certain foodstuffs will be subject to the reduced 12% VAT rate. Until now, these products were subject to...
Finland plans to increase the rate from 10% to 14% for the following products and services: Books Access to certain cultural and sporting events film screenings pharmaceutical products Conversely, the government plans to reduce the rate from 24% to 14% for the following products: pads diapers To date, the measure has not yet been adopted,...
A proposal has been published to introduce a 3% VAT rate in Cyprus. If adopted by the Council of Ministers, this rate should apply to : books, magazines and similar products (physical or electronic media) stairs, elevators and wheelchairs for the disabled orthopedic appliances street cleaning and dog collection services, wastewater disposal and treatment at...
The reduction of the VAT rate from 24% to 13% on public transport, coffee supplies, cinemas, sports halls, tourist packages and non-alcoholic beverages is extended until December 31, 2023.
The Bulgarian administration has announced that the application of the reduced VAT rate of 9% is extended until December 31, 2022 for the following goods and services:
Restauration et traiteur
Livres et autres publications
Services en lien avec l’utilisation des installations sportives
Aliments pour bébés et jeunes enfants, couches pour...
From 1st July 2021, the reduced VAT rate of 6% will apply to electronic books and publications. This measure follows EU Member States’s wishes to impose the same rate of VAT on books and written press in both physical and electronic formats.
From 1st January 2022, the VAT rate applicable to books and printed media in physical and electronic format is reduced from 12% to 5%. This measure follows EU Member States’s wishes to impose the same rate of VAT on books and written press in both physical and electronic formats.
From 1st January 2020 Slovenia has introduced a second reduced 5% VAT rate, which for the time being applies only to sales of books and periodicals in electronic form.
Bulgaria has announced that for the period from 1st July 2020 to 31st December 2021, a reduced rate of 9% may apply to: the sale of books and magazines and certain reception services such as catering
Bulgaria proposes to reduce the rate on e-books and catering services from 20% to 9%. If adopted, this measure should enter into force from 1stJuly 2020.
The Spanish tax authorities have confirmed that the VAT rate on digital publications (e-books) has been reduced from 21% to 4%. This measure was implemented on April 23rd 2020 and follows the proposal by the EU Council to reduce VAT rates for electronic publications to match their printed equivalents.
