5% VAT rate also applies to accommodation services (hotels), campsites and e-books (effective July 1, 2020)

5% VAT rate applies not only to restaurants, the cultural sector and publications as originally communicated, but also to accommodation services (hotels), campsites and e-books

For a transition period of 6 months, a further reduced VAT rate of 5% will come into force from 1.7 to 31.12.2020 .

The following companies or sales can benefit from the new sales tax rate:

¬	Gastronomy: administration of food and beverages within the meaning of section 111 (1) GewO, which are generally intended for consumption on the spot ; this also applies, for example, to taverns, shelters, bistros, snack bars, bakers, butchers and confectioners, non-profit legal entities and company canteens;
¬	Tourism: Accommodation in furnished living rooms and bedrooms (hotel, restaurant, private room rental, leasing of holiday apartments and apartments) or the rental of land for camping purposes (within the camping company) and the associated ancillary services;
¬	Culture: import of art objects, work as an artist, theater, music and singing performances, circus events or the performance as a showman, operation of a theater, museum, botanical or zoological garden and a nature park;
¬	Publications : Deliveries, imports and intra-Community purchases of books, brochures, newspapers and other periodicals, picture albums, picture books and drawing or coloring books for children, sheet music, electronic publications (e-books, e-newspapers, audio books) are also included.