From 1 July lowered the vat on online newspapers and e-books to six per cent. The tax reduction was in fact already determined, but in today's decision, the government has also taken into account the criticism of the proposal's design from the Council of state, the authority that reviews proposals before they are discussed by parliament.
Because the tv is not covered by the tax reduction has the Council rest questions about the boundaries between web tv and digitaltidningar with a lot of moving image material. In a written opinion wonder the Council how the assessment of whether a product consists primarily of advertising, moving image or music should be made – especially in light of the fact that the element of moving images is increasing in digital magazines.
”these Contain a small element of moving images? How much of the moving images can be embedded in an electronic publication without the miss out on the reduced rate?” asks the Council.
(S) contains the bill now some clarification to make it easier to determine what publications shall be covered by lågmomsen. For example, if the text to the moving image or music is only a means on the best ways to make use of the moving image, or music, the publication is not covered by the reduced rate.
" the Council have indicated that there are boundary problems, and it is quite accurate. There always is when you have a reduced rate of vat on anything. But it is also clear that newspapers should be able to have a reduced rate of vat. It is important, for we need newspapers around the whole of Sweden who can examine politicians and other influential people, " says Magdalena Andersson.
– This is exactly where we have tried to clarify the wording in the bill, so that it will be easier to understand exactly how much the moving image you may have. For it is not the intention nor is it to be a reduced rate of vat for the tv channels.
– It is in such a case, if the pure tv-channels. It is not supposed to clean the tv channels should have a reduced rate of vat, " says Magdalena Andersson.
it will be up to the Swedish Tax agency and the courts to determine which publications covered by the reduced rate. Also e-books, such as streamed audio books, shall be covered by the tax reduction.
" It is gratifying that we so quickly have been able to present a proposal on reduced vat rates. This is a modern decision. It should, of course, did not play any role if you are reading a book digitally or printed, or listen to it. In addition, it is a decision that will strengthen local journalism in the whole country, " says culture and demokratiminister Amanda Lind (MP).