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The current version of the Romanian VAT Law applies a reduced VAT rate of 5% for textbooks, books, newspapers and magazines, but only in printed format. The electronic version of such publications is currently taxed at a VAT rate of 19%. Therefore, in order to allow the harmonization of VAT rates between both the physical and electronic versions, the Romanian government has reduced the VAT rate for the electronic versions of books, newspapers, and magazines, from 19% to 5%.

The reduced VAT rate of 5% will be applied starting from 1st January 2022, for the sale of textbooks and books, newspapers and magazines both in printed and in electronic format, including audio, except for those intended exclusively or principally for advertising.

Sources:

IBFD