The Romanian government introduces a reduced VAT rate of 5% applicable from January 1st, 2022 for the sale of books, manuals, newspapers, and magazines in electronic format, including audio.
The current version of the Romanian Fiscal Code regulates the application of a this reduced rate (of 5% VAT) on the tax base for textbooks, books, newspapers, and magazines, but only in printed format. From next year, the same VAT rate will be applied as well for electronic publications. In 2018, a directive was agreed at EU level that allows Member States to apply reduced, very low or zero VAT rates for electronic publications, thus aligning VAT rules for electronic publications with those for printed publications.
Link to draft law (language: Romanian): http://cdep.ro/pls/proiecte/upl_pck2015.proiect?idp=19334
