Reduced VAT rate for electronic media products and for access to electronic databases containing such products

Since 18 December 2019, certain electronic media products like electronic books, newspapers and magazines as well as electronic audio books are subject to the reduced VAT rate (§ 12 (2) No. 14 of the German VAT Act). Similarly, the provision of access to databases containing a large number of these electronic media products, or parts thereof, is subject to the reduced VAT rate.

Source: bakermckenzie.com

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