The Slovenia Times

Changes to VAT law pave way for lower tax on e-publications


The changes will thus make it possible to apply the VAT rate which is applicable to printed books, newspapers and periodicals to these publications in the electronic form.

In Slovenia, the lower 9.5% rate applies to printed books and other publications, whereas e-publications are taxed at the standard 22% rate.

The change was made possible by the changes to the EU directive governing books, newspapers and periodicals which were implemented last December.

The changes the government endorsed today will also transpose the directive on the harmonisation and simplification of certain rules in the VAT system for the taxation of trade between member states, and the directive governing the inclusion of the Italian municipality of Campione d'Italia and the Italian waters of Lugano Lake in the customs territory of the EU.

EU member states are expected to transpose the two directives by the end of 2019.


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