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EU Court Decides that Reduced VAT Does Not Apply to E-Books

May 04, 2015

The EU Court concluded that e-books are not eligible for the reduced VAT after France and Luxembourg failed to comply with obligations under the VAT Directive.

The Court of Justice of the European Union recently ruled that only paper books apply for the reduced value added tax (VAT). France and Luxembourg advocated for the extension of the reduced VAT to e-books but lost their battle.

The Court’s Decision

The EU Court came to many conclusions on the topic of reduced VATs on e-books, deciding that:

  • E-books can be read on tablets and computers but are considered “electronically supplied services” and not goods, therefore not applicable for reduced VAT.
  • The supply of e-books does not fall under the scope of Annex III of the VAT directive, which refers to the “supply of books…on all physical means of support”

To learn more about the EU Court’s decision on reduced VATs for e-books, read our article, “Top EU Court Rules E-Books Not Eligible for Lower VAT”

Questions? Contact any member of our Global Tax Services Team.

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