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The consultant asks which VAT rate applies to the sale of e-books on physical media and to a reading device. The DGT responds that the reduced rate of 4% only applies if the book is delivered on physical media, whereas internet downloads and reading devices are taxed at 21%.
Question posed: Tax rate for Value Added Tax purposes applicable to the deliveries to customers of e-books LE and Cook Key.
E-books are taxed at 4% if they are supplied on physical media (such as CD-ROM or USB). The download of books via the internet is an electronically supplied service and is taxed at 21%. Reading or storage devices containing a book cannot apply the reduced rate, as this constitutes the delivery of a device and not a book.
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