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VAT levied on e-books globally, 2015

VAT levied on e-books globally, 2015

VAT levied on e-books globally, 2015

Data show that worldwide only 22% of countries apply the standard rate of VAT to print books, while a majority (69%) levy standard VAT on e-books. The average VAT rates applied both to print books (5.8%) and to e-books (12.3%) are considerably lower than in the EU. A higher rate of VAT is applied
to e-books in 35 countries, while 37 countries tax print and e-books in the same way. The vast majority of Latin American countries apply a zero VAT rate both for print and e-books, (see Figure 3).

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