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Peppol deadline: 01-01-2026
00

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6% reduced VAT rate for invoicing written articles

CM
30/04/2025
Question

As a self-employed person in my main occupation, subject to VAT, I want to invoice my articles. The 70/30 principle was applied in relation to copyright. But for the 70% ‘creative services’ for writing the articles, can I invoice these to 6% vAT as in the reduced vAT rate of 6% (R01) as specified in KB20 table A XIX. Newspapers, magazines and books? Or is this still at the standard 21%?

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