{
 "source": "European Commission, DG TAXUD, Taxes in Europe Database (TEDB)",
 "source_url": "https://ec.europa.eu/taxation_customs/tedb/ws/VatRetrievalService",
 "licence": "CC BY 4.0 (Commission Decision 2011/833/EU). Reshaped, not altered.",
 "attribution": "© European Union, source: DG TAXUD TEDB",
 "situation_on": "2026-09-18",
 "fetched_at": "2026-09-17T18:49:58+00:00",
 "code": "4901",
 "entries": [
  {
   "member_state": "AT",
   "country": "Austria",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "10.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": null,
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "BE",
   "country": "Belgium",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "6.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Newspapers, periodicals and books (digital and on paper) - Royal Decree N° 20, Table A, category XIX, excluding publications consisting exclusively or mainly of advertising material and publications consisting exclusively or mainly of video content or listenable music",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "BG",
   "country": "Bulgaria",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "9.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "The supply of books on a physical medium or by electronic means, or both (including textbooks, knowledge books and textbooks, children's picture books, drawing or coloring books, printed or handwritten notebooks), periodicals like newspapers and magazines, on a physical medium or by electronic means, or both, other than publications which are wholly or mainly intended for advertising, and other than publications which are wholly or mainly composed of video content or audio-musical content.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "CZ",
   "country": "Czechia",
   "rate_class": "REDUCED",
   "rate_type": "EXEMPTED",
   "rate_value": "0.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Supply, including on loan by libraries, of books, picture books, drawing or colouring books, brochures, music and maps, including audio recordings of their content (other than those where advertising exceeds 50% of their content, or those that consist wholly or mainly of video content or audible music). It also applies to electronic versions (e-books, etc.).",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "DE",
   "country": "Germany",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "7.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "VAT - Import - Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as printed books, music, maps and so on. For legal certainty please have a look at the German VAT Act.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "DE",
   "country": "Germany",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "7.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as printed books, music, maps and so on. For legal certainty please have a look at the German VAT Act.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "EE",
   "country": "Estonia",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "9.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Books and educational literature, both on a physical medium and electronically.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "EE",
   "country": "Estonia",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "9.0",
   "category_id": "MEDICAL_EQUIPMENT",
   "category_description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "This reduced rate applies only to learning materials in Braille.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "EL",
   "country": "Greece",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "6.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Reduced rate applies only on books and books for children of tariff headings 4901 and 4903, editions thereof, visual or audio, inscribed on a material backing of tariff headings 8523 and 8543 and on devices of tariff heading 8519.  Also, reduced rate applies on music handwritten or printed, illustrated or not, whether or not bound of tariff heading 4904.",
   "situation_on": "2025-01-01"
  },
  {
   "member_state": "FI",
   "country": "Finland",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "13.5",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Loan by libraries usually out of the scope of VAT. Electronically supplied products are taxed with the reduced rate from the beginning of July 2019.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "FR",
   "country": "France",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "5.5",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Article 278-0 bis A 3° of the general tax code",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "HR",
   "country": "Croatia",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "5.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Applies to books of professional, scientific, artistic, cultural or educational content, textbooks for education, for primary, secondary and tertiary education, other than those that contain, in whole or for the most part, advertisements or serve for advertising, and other than those that contain, in whole or for the most part, video recording or music content.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "HU",
   "country": "Hungary",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "5.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Books (including books reproduced on any form of physical support or medium)",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "IE",
   "country": "Ireland",
   "rate_class": "REDUCED",
   "rate_type": "EXEMPTED",
   "rate_value": "0.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "The Zero Rate applies to newspapers, printed books, e-books, audiobooks, atlases, annual publications, children’s picture, colouring and music books. For a printed booklet to qualify for the zero rating, it must consist of essentially pictorial or textual matter, must have a distinctive front cover devoid of body text, must be no less than eight pages (excluding the cover) and must be bound, stitched or stapled.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "IE",
   "country": "Ireland",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "9.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "9% applies to brochures, leaflets, programmes, catalogues, directories, maps, hydrographic and similar charts, and printed music- other than in book or booklet form; excluding matter devoted to advertising. The rate for these items was temporarily reduced from 13.5% to 9% from 1 November 2020 to 31 August 2023.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "IT",
   "country": "Italy",
   "rate_class": "REDUCED",
   "rate_type": "SUPER_REDUCED_RATE",
   "rate_value": "4.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Newspapers and daily newsletters, news agency dispatches, books, periodicals, including in Braille writing and on audio-magnetic media for the blind and visually impaired, with the exception of pornographic newspapers and periodicals and catalogs other than those of book information, printed musical editions and geographic maps, including printed globes; paper needed for printing them.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "LT",
   "country": "Lithuania",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "5.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Applies for printed and electronic books as well as printed and electronic non-periodical information publications (see non-exhaustive most common publications supplied list in Comment of VAT Law on the STI website)",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "LU",
   "country": "Luxembourg",
   "rate_class": "REDUCED",
   "rate_type": "SUPER_REDUCED_RATE",
   "rate_value": "3.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Excluding materials with predominately adult content",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "MT",
   "country": "Malta",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "5.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "(i) Not applicable to library loans, and \"production of publications of non-profit-making organisations and services related to such production\".\r\n\r\n(ii) This reduced rate has been extended to also include e-books.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "NL",
   "country": "Netherlands",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "9.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Tabel I prov. a.30, b.2, b.21: digital or physical supplies (including on loan of): books; digital educational information that is provided on physical carriers and that is apparently intended exclusively or almost exclusively for the transfer of information in education; newspapers, weeklies, magazines and other publications appearing periodically at least three times a year.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "PL",
   "country": "Poland",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "5.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Books, music scores, maps supplied electronically (other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music) are subject to 5% VAT rate regardless of CPA code.\r\nAs regards CN codes 4901 (excluding leaflets), 8523 (only books, music scores, maps on physical means of support)",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "PT",
   "country": "Portugal",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "6.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "23% rate applies to books, newspapers and periodicals containing mainly publicity, private advertisements, obscene or pornographic material.",
   "situation_on": "2026-01-01"
  },
  {
   "member_state": "RO",
   "country": "Romania",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "11.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "The reduced VAT rate is applied for the supply of school textbooks, books, newspapers and magazines, either on physical means of support and/or supplied electronically, except for those which have, wholly or predominantly, video or music audio content and those intended exclusively or mainly for advertising. See art. 291 para. (2) letter g) of the Fiscal Code corroborated with point 38 of the Methodological Norms.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "SE",
   "country": "Sweden",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "6.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "The reduced rate comprises both supplies on physical means and electronic supplies of books, newspapers etc., please see chapter 9 section 9 and 13 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9).",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "SI",
   "country": "Slovenia",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "5.0",
   "category_id": "LOAN_LIBRARIES",
   "category_description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Except: supply of material with more than 50 % of space to advertising and music, films, games, including games of chance and lotteries, interactive learning, broadcasting, and events in the fields of politics, culture, art, sports, science, and entertainment\r\nIncludes also: electronic provision of services via the Internet or an electronic network to access electronic books, periodicals, electronically updated content",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "SK",
   "country": "Slovakia",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "5.0",
   "category_id": "NEWSPAPERS",
   "category_description": "Newspapers",
   "code_kind": "CN",
   "code_description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets",
   "comment": "Printed books, brochures, leaflets and similar printed products, except books, brochures, leaflets and similar printed products, in which advertising and advertising represent, individually or together, more than 50% of the total content of the product. Exhaustive list can be found in Annex 7 of Act No. 222/2004 Coll. on Value Added Tax as amended via the following link https://www.mfsr.sk/en/taxes-customs-accounting/indirect-taxes/vat/",
   "situation_on": "2026-07-01"
  }
 ]
}