On 18 June, the Economic and Financial Affairs Council held a political debate on the European Commission’s proposal on the revision of VAT rates. During the past months, national delegations have been discussing the European Commission 2018 proposal aimed at granting Member States more flexibility in the application of reduced and zero-rates. In light of […]

As of 1 May 2020, supplies of e-books, e-newspapers, e-magazines and academic e-journals in the UK are entitled to the same VAT treatment as supplies of their physical counterparts. Group 3 of Schedule 8 to the Value Added Tax Act 1994 (“Group 3”) provides for the zero rating of printed matter. Sections 30(4) and 96(9) […]