6% VAT rate proposed for supply of electronic books and publications

The Greek government is planning to extend the 6% reduced VAT rate to electronic books and publications. Subject to approval in parliament, the reduced rate would apply for both visual and audio versions of digital books and publications. However, the reduced rate would not apply for publications wholly or predominantly devoted to advertising or publications wholly or predominantly consisting of video content or audible music.

Source

• Orbitax
• Hellenic Parliament (in Greek)
• IBFD (subscription needed)

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