Electronic books will be exempt from VAT

Electronic books will be exempt from VAT

The government is looking into the possibility of a change in the law “On the book in the Republic of Albania” involving the exemption from the Value Added Tax of today known as e-books or books read on platforms electronic and not in the traditional paper version. The draft law issued for consultation makes two important additions.

The first change in Article 18/1 underlines that “the supply of printing services, publishing houses, and materials provided in the traditional form and any other electronic form of the book, regardless of its content, which may be read by other ancillary equipment including even electronic platforms (e-books), are excluded from the Value Added Tax.


The second important change related to VAT in the book is sanctioned in Article 49 two new paragraphs 3 and 4 are added which stipulate that after the adoption of this law needs intervention in two other laws such as VAT, in and for public procurement “

News Source: GDT

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