Change to VAT MOSS rate for Germany

From 18 December 2019, Germany introduced a new reduced VAT rate of 7% 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; and
• recordings of a book being read.

The reduced rate does not apply to:

• publications that mostly include video content, audible music, or advertising (including travel);
• media deemed harmful to young people; or
• products subject to the information requirements under section 15 (1) to (3) and (6) of the Youth Protection Act (Jugendschutzgesetz).