In a letter from the Federal Ministry of Finance, the Ministry has commented on the regulations on the application of the reduced VAT rate to digital media that have been in force since the end of 2019 and explained difficulties in delimitation ( Federal Ministry of Finance dated December 17, 2021 – III C 2 – S 7225/19/10001:005 ). Have all (ambiguous) clarities been eliminated?
Source: nwb-experten-blog.de