Changes to the VAT MOSS rate for the UK and EU countries
Find out about changes to the rates for VAT Mini One Stop Shop (VAT MOSS) for the UK and countries in the EU.
You cannot use VAT MOSS in the UK for sales made from 1 January 2021 onwards.
Your return for Q4/2020 should be submitted by 20 January 2021.
You will not be able to submit a return after 31 January 2021. Find out how to pay VAT when you sell digital services from 1 January 2021 to EU consumers or to UK consumers.
Returns
Use this guide to find out changes to VAT rates if you are a VAT MOSS-registered trader.
The list is in date order, with the latest changes first and the oldest change last.
2021 VAT MOSS changes
Austria: 1 January 2021
The reduced VAT rate of 5% will be extended for the whole of 2021 for ebooks. This reduced VAT rate does not apply to eNewspapers.
For more information, email the Austrian Tax authority’s VAT MOSS contact: matthias.pongratz@bmf.gv.at or telephone +43 50 233 538741
2020 VAT MOSS changes
Ireland: 1 September 2020
From 1 September 2020 until 28 February 2021, Ireland will be reducing their standard VAT rate.
The new standard rate of VAT will be 21% from 23%.
For more information, email the Irish Tax authority VAT MOSS helpdesk: ddonegan@revenue.ie.
You can also read more information on the Revenue, Irish Tax and Customs website.
Austria: 1 July 2020 until 31 December 2020
From 1 July 2020 until 31 December 2020, Austria has implemented a temporary reduced VAT rate of 5% for eBooks.
For more information, email the Austrian Tax authority’s VAT MOSS helpdesk: matthias.pongratz@bmf.gv.at or telephone +43 50 233 538741.
Bulgaria: 1 July 2020 until 31 December 2021
From 1 July 2020, a new reduced VAT rate of 9% for the following supplies will apply to paper or e-books, or both. This includes:
- textbooks
- educational books
- teaching kits
- children’s illustrated
- drawing or colouring books
- printed or handwritten music scores
This does not apply to publications entirely or basically:
- intended for advertising
- consisting of video or audio-music content
For more information, email the Bulgarian Tax authority: infocenter@nra.bg.
Germany: 1 July 2020 until 31 December 2020
From 1 July 2020 until 31 December 2020, the German tax authority has reduced their VAT rates as follows:
- standard rate is reduced from 19% to 16%
- reduced rate is reduced from 7% to 5%
For more information, email the German Tax authority’s VAT MOSS helpdesk: Poststelle@fa-h-no.niedersachsen.de.
Estonia: 1 May 2020
From 1 May 2020, a new reduced VAT rate of 9% was introduced on the supply of:
- e-books and educational literature – excluding specified learning materials
- e-press publications excluding publications containing:
- advertising
- private advertisements
- erotic content
- pornographic content
- video content
- music content
For more information, email the Estonian tax authority: moss@emta.ee.
United Kingdom: 1 May 2020
From 1 May 2020, electronic supplies of the following products are zero-rated, unless they are mainly used for advertising, or audio or video content:
- books
- booklets
- brochures
- pamphlets
- leaflets
- newspapers
- journals and periodicals (including magazines)
- children’s picture and painting books
If you are a member of the VAT MOSS scheme who is established outside the EU include these zero-rated supplies in your second quarter VAT MOSS return (for the period 1 April 2020 to 30 June 2020) under the ‘Reduced VAT’ rate type, and apply a 0% VAT rate.
For more information, email the UK VAT MOSS helpdesk: vat2015.contact@hmrc.gov.uk.
Czech Republic: 1 May 2020
From 1 May 2020, a new reduced VAT rate of 10% was applied in the Czech Republic to e-books.
For more information, email the Czech Tax authority VAT MOSS helpdesk: moss@fs.mfcr.cz.
Spain: 23 April 2020
From 23 April 2020, a new reduced VAT rate of 4% will be applied in Spain for:
- books
- newspapers
- magazines
The new rate will apply even when they are considered as electronically supplied services. This eliminates the difference in VAT tax rates between physical and electronic books.
For more information, email the Spanish Tax authority VAT MOSS helpdesk: consultas@correo.aeat.es.
Netherlands: 1 January 2020
From 1 January 2020, a new reduced VAT rate of 9% was introduced on the supply of:
- electronic publications of books
- newspapers and magazines
- paid access to websites of newspapers and magazines
- downloadable audio books
- sheet music
- educational resources and journalistic platforms
For more information, email the Netherlands Tax authority VAT MOSS helpdesk: gjt.wessel@belastingdienst.nl.
Slovenia: 1 January 2020
From 1 January 2020, a new reduced VAT rate of 5% was introduced on supply, including on loan by libraries, of:
- books
- newspapers
- periodicals, including:
- brochures
- leaflets and similar printed matter
- children’s picture, drawing or colouring books
- music printed or in manuscript form
- maps and hydrographic or similar charts
This new rate includes physical and electronic formats. It does not include publications mainly used for advertising or publications that have mostly video or music content.
For more information, email the Slovenian VAT MOSS helpdesk: moss.fu@gov.si.
2019 VAT MOSS changes
Germany: 18 December 2019
From 18 December 2019, a new reduced VAT rate of 7% was introduced for certain electronically supplied services.
The reduced rate applies to the following transactions that are in electronic form:
- printed books, brochures, leaflets and similar printed matter
- newspapers, journals or periodicals
- children’s picture, drawing or colouring books
- printed music
- maps and hydrographic or similar charts – including atlases, wall maps, topographical plans and globes
- recordings of a book being read
The reduced rate does not apply to:
-
publications that mostly include:
- video content
- audible music
- advertising – including travel
- media deemed harmful to young people
- products subject to the information requirements under section 15 (1) to (3) and (6) of the Youth Protection Act (Jugendschutzgesetz)
Favourable tax treatment also applies to databases containing a large number of electronic books, newspapers, periodicals, or their parts.
For more information, email the German VAT MOSS helpdesk: Poststelle@fa-h-no.niedersachsen.de.
Poland: 1 November 2019
From 1 November 2019, a new reduced VAT rate of 5% was introduced on the supply of e-books.
For more information, email the Polish tax authority: VAT2015MOSS@mofnet.gov.pl.
Finland: 1 July 2019
From 1 July 2019, a new reduced VAT rate of 10% was introduced on the supply of electronic publications of books.
For more information, contact the Finland Tax authority VAT MOSS helpline: +358 29 497 051.
Sweden: 1 July 2019
From 1 July 2019, the VAT rate on e-publications is a reduced rate of 6%.
For more information, email the Swedish VAT MOSS helpdesk: servicejouren@skatteverket.se.
Portugal: 7 June 2019
From 7 June 2019, the VAT rate on e-books is a reduced rate of 6%.
For more information, email the Portuguese VAT MOSS helpdesk: olivia.pinho.mauricio@at.gov.pt.
Belgium: 1 April 2019
From 1 April 2019, the VAT rate on e-books is a reduced rate of 6%.
For more information, email the Belgian VAT MOSS helpdesk: moss@minfin.fed.be.
Ireland: 1 January 2019
On 1 January 2019 the VAT rate on digital publications such as e-books and electronically supplied newspapers was reduced from the standard rate of 23% to 9%.
2018 VAT MOSS changes
Hungary: 1 January 2018
On 1 January 2018 the VAT rate for internet access services reduced to 5%.
The VAT rate of any other kinds of telecommunication, broadcasting or electronic services is still 27%.
For more information, email the Hungarian VAT MOSS helpdesk: ki.moss_help@nav.gov.hu.
Get more information
Contact the VAT: general enquiries helpline if you have a general question about VAT.
Updates to this page
Last updated 6 January 2021 + show all updates
-
Information about the VAT Moss rate for Austria from 1 January 2021 has been added.
-
Information added on deadlines for submitting returns, as VAT MOSS will not be available in the UK for transactions from 1 January 2021.
-
Changes to the VAT MOSS rate for Austria have been added.
-
Changes to the VAT MOSS rate for Ireland have been added.
-
Information about changes to the VAT MOSS rate for Poland from 1 November 2019, Estonia from 1 May 2020 and Germany from 1 July until 31 December 2020 have been added.
-
Changes to the VAT MOSS rate for Bulgaria have been added.
-
Changes to the VAT MOSS rate for Finland and the Netherlands have been added.
-
Details of changes to the UK VAT MOSS rate from 1 May 2020 for some electronic products have been added.
-
Information about 'Changes to the VAT MOSS rate for Czech Republic' added.
-
Information about 'Changes to the VAT MOSS rate for Spain' added.
-
Information about 'Changes to the VAT MOSS rate for Germany' added.
-
Information about 'Changes to the VAT MOSS rate for Slovenia' has been added.
-
Changes to the VAT MOSS rates for Belgium, Portugal and Sweden have been added.
-
First published.