Since 1 April 2019, the reduced VAT rate of 6%, which already applies to “printed” books and other publications on physical media as referred in the Royal Decree No. 20, also applies to books and publications which are made available to the reader “by electronic way “. This law also provides the legal basis for the application of the existing zero rate for newspapers and weeklies and extends this zero rate from 1 April 2019 to “digital” newspapers and weeklies.
Source: TRA
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