The reduced VAT rate of 7% for e-books and comparable electronic products will apply with the publication of the Annual Tax Act 2019 in the Federal Law Gazette, probably before the end of this year. In particular, the provision of books, newspapers and magazines in electronic form will be subject to the sec 12 para 2 no 14 of the German VAT Act. However, subscriptions and memberships could also benefit.
Source: kmlz.de
