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Finland to Extend Reduced VAT Rate for Printed Publications to e-Publications

18 December 2018

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Proposed Changes

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Finland

The Finnish Parliament is currently considering proposed law HE 303/2018 vp, which was introduced on 13 December 2018 and includes amendments to the VAT Law so that the reduced 10% VAT rate for printed publications would also apply for electronic publications, including books, newspapers, and magazines. The reduced rate would not, however, apply for publications containing wholly or mainly music or video content, computer programs or games, or electronic databases or other similar data content. As proposed, the change is to come into force from July 2019.