Introduction of the reduced VAT rate for books, newspapers and magazines in electronic form

16.05.2019 - Books, newspapers, magazines and other printed material in paper form are already subject to the reduced VAT rate according to Section 12 (2), no. 1 of the German VAT Act (UStG) in connection with Annex 2; since 2015, this has also included audio books on a data storage device, e.g. on a CD. In future, the reduced rate of 7 % will also apply to the electronic provision of such content, e.g. e-books. Exceptions to this are publications which consist mainly of video content and audible music. The existing exclusion from the tax reduction for certain content harmful to minors for printed material (or audio books) will also apply to the electronic form.