On 24th September 2019, the National Assembly in Slovenia passed changes to the VAT law. This included the reclassification of the VAT rate of electronic books (e-Books) and journals. The change is from the standard VAT rate of 22% to the reduced rate of 9.5%.
Accordingly, this will bring in line the VAT rate for electronic publications with that of their printed counterparts and will come into force as of 1 January 2020.
This move follows that of many other EU Member States following changes to the VAT Directive in 2018. The directive permitted members to harmonise their rates of VAT for both e-Books, printed books and publications.