VAT on e-books
The European Commission appears to be modifying its approach to VAT on books. At present Member States are unable to exercise discretion on the level of VAT applied to e-books, although they have always been able to determine VAT levies on print. President Juncker has now declared that ‘VAT should be technology neutral’. Vice President Ansip recently announced that ‘The Commission intends to communicate its vision on the main features of the future definitive VAT regime next year; the current tax treatment of e-services such as digital books and digital press will be reviewed in this framework and I would personally support an initiative for reduced rates for them’.
A full record of the debate may be found here