Agency Revenue on VAT at 4% for databases in Italy

As a result of the amendments introduced by the European Directive issued on 6 November 2018, Member States of the European Union are now authorised to apply the VAT rates they apply to printed publications to the marketing of periodicals and books published online. The Italian Revenue Agency explains in which cases the reduced VAT rate of 4% also applies to databases that allow access to editorial content. The requirement for the application of VAT at 4% is the identification of the editorial product with the ISBN or ISSN. The ISSN code must identify, not so much the database itself, but the editorial contents it gives access to.

[Article in Italian]