The Estonian Parliament adopted on 18 May 2022 draft changes to the VAT Act, which will introduce the new 5% reduced VAT rate to press publications from 1 August 2022. Until 1 August 2022, such publications are subject to 9% reduced VAT rate in Estonia. According to the explanatory letter to the draft law prepared by the Ministry of Finance, the aim of the reduction of applicable VAT rate is to support the availability of Estonian quality press publications in the information war which is part of the war taking place in Ukraine.
Therefore, from 1 August 2022 the 5% VAT rate will be applicable to press publications, both on a physical medium and electronically, excluding publications containing mainly advertising or private advertisements or mainly with erotic or pornographic content or video or music content.