Under Turkish VAT law, electronic supplies of newspapers, magazines and books have been subject to a reduced rate of 1% or 8%.
Businesses using the UK’s VAT Mini One Stop Shop (MOSS) to declare sales of digital services to consumers in the EU should continue to use the UK’s MOSS portal in the normal way to submit and pay their return for the first quarter of 2019.
Under the existing Korean legislation, non-established businesses who make specified digital supplies to Korean consumers must account for Korean VAT on these supplies, and submit periodic VAT returns.
Following years of discussion and campaigning, the EU have now formally adopted a directive which will allow member states to apply reduced or zero rates to the sale of e-publications.
South Korea has enforced the extension of VAT to non-resident providers of cloud computer services that will come into effect from 1 July 2019.