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A company providing online courses and a subscription service for accessing digital books via a platform sought clarification on the applicable VAT rate. The DGT has determined that the subscription to e-books constitutes an electronically supplied service subject to the reduced rate of 4%.
This ruling clarifies the VAT treatment for digital subscription models, confirming that access to e-books via electronic platforms qualifies for the reduced 4% rate.
The tax team reviews your specific situation.
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