Slovenia has harmonised the VAT rate on printed books and journals to the e-book rate. The reduced rate is now 5% from 1 January 2020.
This follows the Council Directive (EU) 2018/1713 in the VAT Directive to permit EU member states to set electronic publications Value Added Tax rates at the same rate as their printed equivalent.
The new 5% rate applies to:
- newspapers and periodicals
- library loans,
- publications on physical media or supplied electronically or both (including brochures, leaflets and similar materials, children’s picture books, drawing books or colouring books, works of music, printed or in manuscript, maps and hydrographic or similar maps), materials that are wholly or substantially intended for advertising purposes or, for the most part, form video content or audio music content.