Quote:
Originally Posted by pdurrant
This is only for "any similar physical medium that predominantly reproduce the same textual information content as printed books" (emphasis added). Purely downloadable ebooks are still only allowed to be subject to full rate VAT.
Unless you've spotted a regulation I've missed.
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I don't believe there is a specific regulation, it's just been agreed after France wanted to do it. I think it was more of a case of the EU regulators establishing whether or not they could do it without a change in the law.
The French Parliament put it on hold until next year though due to internal political considerations, although opposition to lowering the VAT on eBooks seems to have died out now.
As for the wider EU, they are discussing the possibility of eliminating ALL VAT on electronic goods to make the EU more competitive. That would definitely answer the question once and for all and would make it so that all eBooks have 0% VAT in the EU no matter where they are purchased or sold.