On the 13th July 2016, the Parliamentary Committee for Belgium unanimously approved a proposal to lower the VAT rate on eBooks and electronic magazines and newspapers from 21% to 6%.
Based on the premise that the content of a book is what matters, not the format or method of access of that content, there should be no difference between VAT treatment of printed and electronic books.
This news comes in the wake of the European Council (EC)’s recent proposal to update the framework of VAT rates and also offer options to grant EU member states more flexibility in setting these rates. This process has started with e-books being the first beneficiary, as we reported here. It will therefore be interesting to see what action (if any) the EU commission takes against Belgium for this change to its VAT rules.