- United Kingdom: zero rate, effective May 1, 2020
- Estonia: reduced rate of 9%, effective since May 1, 2020
- Czech Republic: reduced rate of 10%, effective since May 1, 2020
- Spain: reduced rate of 4%, effective since April 23, 2020
- Germany: reduced rate of 7%, effective since January 1, 2020
- The Netherlands: reduced rate of 9%, effective since January 1, 2020
- Slovenia: reduced rate of 5%, effective since January 1, 2020
- Austria: reduced rate of 10%, effective since January 1, 2020
- Croatia: reduced rate of 5%, effective since January 1, 2019
- Ireland: reduced rate of 9%, effective since January 1, 2019
- Malta: reduced rate of 5%, effective since January 1, 2019
- Portugal: reduced rate of 6%, effective since January 1, 2019
- Belgium: reduced rate of 6%, effective since April 1, 2019
- Luxembourg: reduced rate of 3%, effective since May 1, 2019
- Finland: reduced rate of 10%, effective since July 1, 2019
- Sweden: reduced rate of 6%, effective since July 1, 2019
- Poland: reduced rate of 5%, effective since November 1, 2019
Note that Norway, a non-EU country, introduced a reduced VAT rate of 0% for electronic publications in July 2019.
Source Taxamo
