Luxembourg

Luxembourg

On the 5 March 2015, the European Court of Justice (ECJ) rejected Luxembourg’s argument that e-books is the supply of goods rather than a service and stated that the VAT Directive excludes any possibility of a reduced VAT rate being applied to electronically supplied services.

Therefore the Luxembourg Government announced that from the 1st May 2015 the standard VAT rate of 17% must be applied to the sales of e-books.