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Estonia VAT e-book VAT cut

Harmonised VAT on e-publications and paper equivilants

Estonia has introduced a range of tax measures to help businesses and consumers during the COVID-19 health and economic crisis. The Value Added Tax measures include:

  • Electronic book and educations books will be reclassified to the 9% reduced VAT rate from 1 May 2020. This will harmonise them with their printed equivalents.
  • Press publications will also be switched from the 20% standard rate to the reduced 9% rate from 1 May 2020.

The move follows the 2018 EU VAT Directive amendment agreed between the member states to permit e-books, online journals and audio books to enjoy the same reduced VAT rates as their printed versions. Until then, only printed materials had be listed in Annex III of the VAT Directive which sets the goods and services allowed to have reduced VAT rates.

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