On November 6, 2018, the European Economic and Financial Affairs Council announced the adoption of a Council Directive which allows EU Member States to align their VAT rules for physical and electronic publications. Electronic publications are currently taxed at the standard VAT rate, while physical publications may be subject to reduced rates. With the adoption of this directive, EU Member States may now apply the same reduced rates to electronic publications. This has long been a contentious issue within the EU, with many Member States lobbying for the ability to align these rates. As previously reported, the European Parliament had voted to adopt the directive in 2017.
This directive has been published in the Official Journal of the European Union as of November 14, 2018, and takes effect twenty days from date of publication.
For more information, please find the directive here.