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Ireland cuts VAT e-books to nil

2024 Budget reduced VAT on electronic and audio books to zero

The 2024 Irish Budget includes a provision to reclassify the VAT rate on electronic books to zero. This brings it into line with the rate on their printed equivalent.  The same tax break will be extended to audio books.

The tax cut will come into effect from 1 January 2024.

March 2019 – e-book VAT cut to 9%

Ireland first cut the VAT rate on electronic books from 23% to 9%. The new rate came into force from 1 January 2019.

This followed 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.

Future global VAT / GST changes

Date Country VAT / GST  changes (click for details)
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2024 Europe 2024 European VAT & Intrastat thresholds
1 Nov 2024 Saudi Arabia 11th wave e-invoicing
1 Dec 2024 Botswana Mandatory e-invoicing rollout
1 Dec 2024 Saudi Arabia 12th wave e-invoicing
1 Dec 2024 Peru Withholding tax digital services
1 Dec 2024 Bolivia Latest wave of e-invoicing mandate
2025
early 2025 EU ViDA: end of e-invoicing derogation requirement
1 Jan 2025 EU Increased VAT rate setting freedoms
1 Jan 2025 EU VAT registration threshold special scheme for SME's
1 Jan 2025 EU EU VAT rule changes on cross-border virtual events
1 Jan 2025 Germany Business must accept structure e-invoices
1 Jan 2025 Italy Withdrawal 3% Digital Services Tax threshold
1 Jan 2025 Germany Art sales moves to reduced 7% VAT rate
1 Jan 2025 Switzerland Marketplace deemed supplier obligations
1 Jan 2025 Switzerland Place of supply travel and event services
1 Jan 2025 Switzerland Various VAT changes
1 Jan 2025 Switzerland VAT-free consignment threshold halved to CHF 150
1 Jan 2025 Norway SAF-T v1.3 launched
1 Jan 2025 Sweden VAT registration threshold rise
1 Jan 2025 Ireland VAT registration threshold increase
1 Jan 2025 Belgium VAT return rule changes
1 Jan 2025 Spain Food VAT rise to 4%
1 Jan 2025 UK VAT exemption on private education removed
1 Jan 2025 Finland Reduced VAT rate changes
1 Jan 2025 Finland VAT registration threshold rise
1 Jan 2025 Denmark Extension of digital SAF-T mandate
1 Jan 2025 Greece Potential e-invoice mandate
1 Jan 2025 Greece Domestic VAT reverse charge B2B construction
1 Jan 2025 Portugal Introduction of VAT Groups
1 Jan 2025 Portugal Food VAT rate cut ends
1 Jan 2025 Poland Reduced VAT rate changes
1 Jan 2025 Slovakia 3% VAT rise
1 Jan 2025 Slovenia VAT registration increase
1 Jan 2025 Latvia B2G e-invoicing
1 Jan 2025 Lithuania Rise in VAT registration threshold
1 Jan 2025 Estonia Accommodation & press VAT increase
1 Jan 2025 Romania SAF-T extended to non-residents
1 Jan 2025 Romania Extension of e-invoicing to B2C
1 Jan 2025 Romania Final wave of SAF-T taxpayers
1 Jan 2025 Bulgaria Phased introduction of SAF-T
1 Jan 2025 Bulgaria Intrastat threshold rises
1 Jan 2025 Bulgaria End catering VAT rate cut
1 Jan 2025 Bulgaria Stocks and fixed assets reporting
1 Jan 2025 Ukraine SAF-T for large taxpayers
1 Jan 2025 Montenegro New 15% VAT rate
1 Jan 2025 Saudi Arabia 13th wave of e-invoicing
1 Jan 2024 Oman Mandatory e-invoicing
1 Jan 2025 Israel 1% VAT rate increase
1 Jan 2025 Israel Impose validation checks on e-invoices
1 Jan 2025 Guinea-Bissau Implementation of VAT
1 Jan 2025 Tajikistan VAT cut to 13%
1 Jan 2025 Japan Consumption Tax on non-resident app stores
1 Jan 2025 Indonesia VAT rate to rise 1% to 12%
1 Jan 2025 Vietnam 2% temporary VAT cut ends
1 Jan 2025 Sri Lanka VAT on digital services
1 Jan 2025 Malaysia 2nd phase of e-invoices mandate
1 Jan 2025 New Zealand 3% Digital Services Tax
1 Jan 2025 US Alaska sales tax threshold change
1 Jan 2025 Paraguay Last wave of mandatory e-invoicing taxpayers
15 Jan 2025 Dominican Republic 2nd wave of mandatory e-invoicing
1 Feb 2025 Saudi Arabia 14th wave of e-invoicing mandate
1 Feb 2025 Malaysia Mandatory e-invoicing grace period ends
1 Feb 2025 Bolivia Latest wave of e-invoicing mandate
1 Mar 2025 Saudi Arabia 15th wave of e-invoicing implementation
1 Apr 2025 Croatia Heating VAT returns to 25%
1 Apr 2025 Japan Digital services marketplace liabilities
1 Apr 2025 South Africa non-resident B2B digital services via reverse charge
1 Apr 2025 Saudi Arabia 16th wave of e-invoicing mandate
1 Apr 2025 Canada Nova Scotia cuts HST 1%
1 May 2025 Ireland End of temporary VAT cut on energy
1 May 2025 Philippines VAT on non-resident digital service providers
1 May 2025 Uruguay Tourism VAT cut ends
1 Jun 2025 Finland Reduced VAT rate changes
1 Jul 2025 Estonia 2% VAT rise to 24%
Jul 2025 Estonia Suppliers must offer customers e-invoicing option
1 Jul 2025 Malaysia 3rd phase of e-invoicing mandate
1 Oct 2024 Thailand VAT rise to 10%
1 Oct 2025 US Washington DC sales tax rise
1 Nov 2025 Singapore E-invoicing rollout starts
2026
1 Jan 2026 EU DAC8 harmonised crypto asset reporting
1 Jan 2026 Belgium Peppol-based mandatory B2B e-invoices
1 Jan 2026 Netherlands Withdrawal of 9% VAT range of services
1 Jan 2026 Switzerland Potential VAT rise to 8.8%
1 Jan 2026? Spain Certified electronic invoicing requirements
1 Jan 2026 Portugal SAF-T Accounting becomes mandatory
1 Jan 2026 Portugal QES digital invoice mandate
1 Jan 2026 Cyprus End temporary zero-rating of basic foodstuffs
1 Jan 2026 Slovenia VAT Groups introduced
1 Jan 2026 Latvia B2B e-invoices mandated
1 Jan 2026 Croatia Mandatory B2B e-invoicing
1 Jan 2026 Brazil VAT implementation begins
1 Jan 2026 Brazil VAT on non-resident digital services
1 Jan 2026 Chile Digital marketplace and low-value consignment VAT
1 Jan 2026 India Potential B2C e-invoicing
15 Jan 2026 Dominican Republic 3rd wave of mandatory e-invoicing
1 Feb 2026 Poland 1st wave KSeF e-invoicing mandate
1 Apr 2026 Poland 2nd wave KSeF e-invoicing mandate
1 Jun 2026 Slovenia B2B e-invoicing mandate
1 July 2026 UAE Mandatory e-invoicing
1 Sept 2026 France E-invoice and e-reporting for B2B and B2C
1 Oct 2026 US Washington DC sales tax rise
2027
1 Jan 2027 EU ViDA: modification to e-commerce package
1 Jan 2027 Germany Large companies e-invoicing compulsory
1 Jan 2027? Spain Potential mandatory B2B e-invoicing
1 Jan 2027 Guernsey Implementation of 5% GST
1 Jan 2027 Ukraine SAF-T for all taxpayers
1 Jan 2027 UK Introduction of CBAM levy
1 Jul 2027 EU Increased VAT rate setting freedoms
1 Sep 2027 France Phase 2 mandatory e-invoicing
2028
Jan 2028 Germany Small companies e-invoicing
Jan 2028 EU EU Customs reforms
Jan 2028? Spain 2nd wave e-invoicing mandate
1 Mar 2028 EU €150 import consignment threshold removed
1 Mar 2028 EU IOSS mandated for marketplaces
1 Jul 2028 EU Single VAT Registration in the EU - extension of OSS
1 Jul 2028 EU Call-off stock VAT simplification ends
1 Jul 2028 EU Harmonisation of B2B Reverse Charge rules
2029
1 Jan 2029 Estonia Standard VAT rate returns to 22%
2030
Jan 2030 EU Accommodation & travel platforms deemed supplier for VAT
1 Jul 2030 EU Digital Reporting Requirements including e-invoicing harmonisation
1 Jul 2030 EU Structured e-invoices supersede paper invoices
1 Jul 2030 EU EC Sales lists replaced by Digital Reporting Requirements
2035
1 Jan 2035 EU Harmonisation to ViDA e-invoicing standards

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