Reduced VAT Rate for Digital Learning Materials and Interactive Assignments on Educational Platforms

• A Oy offered both printed and digital learning materials, including digital learning platforms for teachers and students.
• The main issue was whether A Oy’s digital learning materials qualified as “books” under VAT law, allowing for a reduced 14% tax rate.
• The automatically checked digital exercises were considered independent editorial content, not just supplements to printed books, and thus qualified as electronic publications.
• Additional features like avatars, games, and teacher tools were seen as minor and did not affect the classification.
• The digital teaching material for teachers, which included electronic textbooks, interactive exercises, and teaching aids, was also considered an electronic publication.

Source: vero.fi

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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