VATLive > Blog > EU VAT > Slovenia cuts e-book VAT to 9.5%

Slovenia cuts e-book VAT to 9.5%

  • EU VAT
  • Sep 25, 2019 | Richard Asquith

Slovenia is the latest European Union member state to agree to reclassify the VAT liability on income from the supplies of electronic books from its standard VAT rate to its reduced rate. From 2020, e-books and electronic journals will be subject to 9.5% instead of 22%. This harmonises the rate on electronic publications with that on their printed equivalent. 

The country joins over 10 other states that have cut their VAT rates on e-books. This follows the agreement by member states in 2018 to modify the VAT Directive to permit this.

Previously, the Directive’s Annex III had only permitted a VAT subsidy to physical books. This was because of the limited list of goods and services entitled to reduced rates was drawn-up many years before the development of e-books.


Need help with your Slovenian VAT compliance?



Researching Slovenian 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. 

Latest Slovenian news

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states. 

EU implements VAT generalised reverse charge

January 09, 2019

The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.

EU e-book VAT rate cuts

December 28, 2018

Following agreement by EU member states to permit cutting the VAT rate on e-books and online journals to match the reduced/zero rating permitted on their paper-based equivalents, the following countries have already announced reductions...



VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
VATlive newsletter

Sign up for our free newsletter stay up-to-date with the latest tax news.

VAT Voice


Sign-up to VAT Voice, Avalara’s monthly round-up about VAT and legislation updates to help you stay ahead of the curve.