Greece is to join the majority of EU member states and switch electronic books and publications from the 24% standard VAT rate to its 6% reduced rate. The changes is now confirmed fro 18 July 2021 gazette.
EU harmonises e-books and journals VAT rates 2018
The harmonisation of the rates follows the 2018 agreement between the 27 member states to permit electronic versions of books and publications to enjoy the right to reduced VAT rates as their paper or physical equivalent.
The EU VAT Directive tightly controls the supplies which may benefit from a reduced VAT subsidy. This is to prevent internal distortions of the EU Single Market, and to keep the EU VAT regime as simple as possible to administer. Only goods or services listed in Annex III of the Directive may be classified for reduced rates. This list did not include e-books as it was originally drawn-up in the 1970s. After several European Court of Justice rulings preventing states using the reduced rates, the EU members agreed to change the e-book VAT rules in 2018 in the Directive.