On 21 December 2022, the Swedish Tax Authorities announced the VAT rates on electronic publications, and they also updated their website in the VAT rates section.
Electronic books and newspapers are subject to a 6% VAT rate.
The 6% VAT rate applies if:
- The publication is not entirely or mainly devoted to advertising; and
- Does not consist entirely or mainly of moving images or audible music.
The main condition for the publication to be considered advertising is when its content consists of at least 75% advertising.
Source Taxbackinternational
