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Malta is to become the first EU member state to harmonise its VAT rate on digital books and online journals

  • Nov 4, 2018 | Richard Asquith

Malta e-books VAT rate cut

Malta is to become the first EU member state to harmonise its VAT rate on digital books and online journals with their reduced-rated paper equivalents. This follows the EU Finance Minister (ECOFIN) meeting in 2 October where it was agreed that the VAT Directive would be amended to allow reduced or nil rating for digital printed products.

Malta is to make e-books subject to its 5% reduced rate from 1 January 2019.


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Researching Maltese VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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