Norway scraps e-book VAT July 2019

Thu 11th Oct 2018

Norway is to set the VAT rate on electronic books and new journals at zero percent from 1 July 2019. The measure is contained within the 2019 Budget now in parliament. Supplies of e-books and electronic publications are today subject to standard 25% Norwegian VAT, although paper books and specific publications on paper have been subject to VAT zero rating for many years.

Last week, the EU’s Finance Ministers agreed to allow member states to harmonise their e-book VAT rates with the reduced or nil rates afforded to their printed equivalents.

The measure is subject to the approval of the European Free Trade Association’s Surveillance Authority.



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