Detailed guide: Changes to the VAT MOSS rate for other countries

Changes to the VAT MOSS rate for Slovenia

From 1 January 2020, a new reduced VAT rate of 5% will be introduced on supply, including on loan by libraries, of:

  • books
  • newspapers
  • periodicals, including:

    • brochures
    • leaflets and similar printed matter
    • children’s picture, drawing or colouring books
    • music printed or in manuscript form
    • maps and hydrographic or similar charts

This new rate includes physical and electronic formats. It does not include publications mainly used for advertising or publications that have mostly video or music content.

For more information, contact the Slovenian VAT MOSS helpdesk by email: moss.fu@gov.si.

Changes to the VAT MOSS rate for Germany

From 18 December 2019, a new reduced VAT rate of 7% was introduced for certain electronically supplied services.

The reduced rate applies to the following transactions that are in electronic form:

  • printed books, brochures, leaflets and similar printed matter
  • newspapers, journals or periodicals
  • children’s picture, drawing or colouring books
  • printed music
  • maps and hydrographic or similar charts – including atlases, wall maps, topographical plans and globes
  • recordings of a book being read

The reduced rate does not apply to:

Favourable tax treatment also applies to databases containing a large number of electronic books, newspapers, periodicals, or their parts.

For more information, contact the German VAT MOSS helpdesk by email Poststelle@fa-h-no.niedersachsen.de.

Changes to the VAT MOSS rate for Sweden

From 1 July 2019, the VAT rate on e-publications is a reduced rate 6%.

For more information, contact the Swedish VAT MOSS helpdesk by email: servicejouren@skatteverket.se.

Changes to the VAT MOSS rate for Portugal

From 7 June 2019, the VAT rate on e-books is a reduced rate of 6%.

For more information, contact the Portuguese VAT MOSS helpdesk by email: olivia.pinho.mauricio@at.gov.pt.

Changes to the VAT MOSS rate for Belgium

From 1 April 2019, the VAT rate on e-books is a reduced rate 6%.

For more information, contact the Belgian VAT MOSS helpdesk by email: moss@minfin.fed.be.

Changes to the VAT MOSS rate for Ireland

On 1 January 2019 the VAT rate on digital publications such as e-books and electronically supplied newspapers was reduced from the standard rate of 23% to 9%.

Changes to the VAT MOSS rate for Hungary

On 1 January 2018 the VAT rate for internet access services decreased to 5%.

The VAT rate of any other kinds of telecommunication, broadcasting or electronic services is still 27%.

For more information, contact the Hungarian VAT MOSS helpdesk by email: ki.moss_help@nav.gov.hu.

Get more information

Contact the VAT: general enquiries helpline if you have a general question about VAT.

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