Super-reduced 2.1% VAT rate extended to online press
The act of 27 February 2014 amended article 298 septies of the General Tax Code: sales, commissions and brokerage relating to recognised online press services are taxed at the same rates as printed press, i.e. 2.1% in mainland France, instead of the standard 20% rate. It applies to transactions for which VAT becomes chargeable from 1 February 2014.
Measure originators
No official estimate found for this measure.
Measure impact
Online press publishers and their subscribers benefit from the same rate as printed newspapers. No official cost estimate was found in the documents reviewed.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Drafting of the bill (Finance Bill or Social Security Finance Bill)
Ministère compétent