General

Published | 25 July 2017

European Commission launches public consultation on reduced VAT rates for electronically supplied publications

Brussels 25, July 2016 - The European Commission has launched a public consultation on reduced VAT rates for electronically supplied publications. The objective of the consultation is to obtain the views of stakeholders on the VAT treatment of electronic publications (e-publications). Under current EU - VAT rules, electronic publications such as digital newspapers must be taxed at the national standard rate while for printed publications Member States are allowed to apply reduced or even super-reduced and zero VAT rates. The European Commission is now considering reforming these rules.

 

The Commission is of the view that even though there are differences between printed and electronically supplied publications with regard to the format, they offer the same reading content for consumers and the VAT system needs to keep pace with the challenges of today's digital economy.

 

Having carefully considered these issues, the Commission made a commitment in its 2016 Actions Plan on VAT (Com (2016) 148 final) indicating that it will make a legislative proposal in 2016 to allow Member States to apply to electronically supplied publications the same VAT rates that Member States can currently apply to printed publications.

The objective of the consultation is to seek the views on:

1. The commitment by the Commission in its 2016 Actions Plan on VAT to:

(a) allow Member States the application of reduced rates for electronically supplied publications

(b) allow Member States the application of super-reduced and zero rates for electronically supplied publications

2. The definition and scope of electronically supplied publications

3. The potential impacts of reduced rates for electronically supplied publications

The consultation ends on 19 September 2016. ENPA will contribute to the consultation underlining the need to adapt the rules urgently.


The consultation is accessible by clicking here

The ENPA and EMMA press release welcoming the VAT action plan and announcement of the proposal is available here