From 23 April 2020, Spain has introduced a new 4% reduced rate of VAT for supplies of books, newspapers and magazines including electronic versions, eliminating the difference in VAT rates between physical and electronic supplies. HMRC has updated its VAT MOSS rates information accordingly.
From 23 April 2020, Spain has introduced a new 4% reduced rate of VAT for supplies of books, newspapers and magazines including electronic versions, eliminating the difference in VAT rates between physical and electronic supplies. HMRC has updated its VAT MOSS rates information accordingly.