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A company marketing sports albums and sticker collections has requested clarification on the applicable VAT rate. The DGT has ruled that, following the regulatory changes in April 2020, these products are no longer classified as books and must be taxed at the standard rate.
Businesses dealing in sticker albums and collections must ensure they apply the standard 21% VAT rate rather than the reduced rate previously applicable to books.
The tax team reviews your specific situation.
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