The European Commission has launched a public consultation on reduced VAT rates for electronically supplied publications, closing 19 September 2016.
Currently EU Member States can choose to tax printed publications at rates lower than VAT. This is not available as an option on digital publications. The EU Commission is consulting on the harmonisation of VAT rates for all similar reading content, irrespective of format.
The objectives for the consultation are to seek views on:
- Member State reduced VAT rates on electronic publications
- Member State super-reduced and zero VAT rates on electronic publications
- Definition and scope of electronically supplied publications
- Potential impact of reduced VAT on electronically supplied publications
A full statement of context and objectives of the consultation can be viewed here:
The questionnaire to complete for interested members of the public (and vested law librarians!) can be found in the linked page above or here.
Many thanks to Audrey for highlighting this for our blog!