Ireland has cut the VAT rate on electronic books from 23% to 9%. The new rate will apply from 1 January 2019.
This follows agreement by the 28 EU member states to allow the setting VAT rates on e-books and audio books at the same rate as their paper equivalent. Prior to this agreement, since e-books were not listed in Annex III of the EU VAT Directive supplies entitled to reduced rates, member states were compelled to levy their full, standard rates.
At present, only around half of the member states have implemented the 2018 agreed options changes.