Poland-Possible lowering of VAT rates for e-books
The Polish tax authorities have recently announced the launch of a public consultation into the VAT rate applicable to supplies of e-books, e-journals, and e-newspapers. Currently hard copies of books and some journals/periodicals are subject to the reduced rate of 5%, with physical newspapers subject to the 8% rate. The digital versions are currently subject to the Polish standard rate of 23%.
The consultation is to to seek opinion on whether a reduced rate should apply, however this would go against existing EU VAT legislation.