On 19 June 2017, the Federal Tax Administration (FTA) published information on the change in tax rates as part of the partial revision of the Value Added Tax Act (VAT Act) as of 1 January 2018 for electronic newspapers, magazines and books of a non-advertising nature.
The information letter of the FTA dated 19 June 2017 contains statements that govern the smooth running of the tax rate change for electronic newspapers, magazines and books of a non-advertising nature, which is due on the basis of Article 25 paragraph 2 letter abis revMWSTG (partially revised Federal Law on Value Added Tax).
The electronic products affected by the tax rate change are defined in the revised VAT Regulation. This will probably be available in October 2017.
The information letter of the FTA can be downloaded here. Further information on the partial revision of the VAT Act is available here (see also our article of 6 June 2017).
