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A Brazilian company inquires whether the supply of e-books included in telephony bundles constitutes an independent supply and which VAT rate applies. The DGT determines that they are distinct services and that e-books may be subject to the reduced rate.
Question posed: Whether the assignment of the e-book by telephone service operators to their customers must be understood as an independent supply from the provision of their telephony services for Value Added Tax purposes and, where applicable, the applicable tax rate.
The assignment of an e-book is not ancillary to the telephony service, as it constitutes an end in itself for the customer and not a means to enjoy the main service. Therefore, it must be taxed independently. If the content is considered a book, the reduced tax rate of 4 percent shall apply.
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