In its response to the Commission’s survey on the question of reducing the VAT rate on digital publications, the CCAB-I supports the introduction of a reduced or zero-rate of VAT. A reduced or zero VAT rate on ebooks and enewspapers will make reading more affordable and will support education, the knowledge economy and promote a “greener” approach to book production.

Member States currently have the option to tax printed books, newspapers and publications at a reduced rate (minimum 5%) and some Member States (including Ireland) can apply a zero rate of VAT to certain printed publications. However, publications that are electronically supplied have to be taxed at the standard VAT rate. The Commission made a commitment in its 2016 Actions Plan on VAT to put forward legislative in 2016 to allow Member States to apply the same VAT rates to electronically supplied publications as currently applied to printed publications.