ARTICLE · 08 MAY 2017

MEP Committee Backs Proposal To Lower VAT On E-Books

Pinsent Masons

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A European Parliament committee has backed plans that would allow member states to reduce VAT on e-publications.

United KingdomTax

Darren Mellor-Clark

Co-authored by Steven Porter

A European Parliament committee has backed plans that would allow member states to reduce VAT on e-publications.

Under the Principal VAT Directive member states may apply a reduced rate of VAT to printed publications such as books, newspapers and periodicals. However, digital publications must be subject to the higher rate, with an EU minimum standard rate of 15%. The only exception is digital books supplied on a physical medium, such as a CD-ROM.

An EU Commission proposal to allow countries to charge a reduced rate of VAT on e-books, bringing them into line with printed books, was backed by 48 votes to 1 with 2 abstentions in the Economic and Monetary Affairs Committee.

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