- Sudoku magazines can qualify for the reduced VAT rate if they are classified under heading 4902 and match the product description (mainly printed Sudoku puzzles, issued every eight weeks).
- Sudoku books are generally classified under heading 4911 and do not qualify for the reduced VAT rate.
- If the distinction is unclear, businesses can request a non-binding tariff information decision (uvZTA).
- The rule applies to all open cases.
- For supplies made before 1 August 2026, using the standard VAT rate consistently will not be challenged, including for input VAT deduction, if invoices are not corrected.
Source: assets.kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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