The Director of the National Tax Information (KIS) issued an interpretation on 20 September 2026 stating that the supply of collectible trading cards is subject to the standard 23% VAT rate. The ruling clarifies that the cards do not qualify for the reduced 8% rate applicable to certain printed matter because the primary value for the buyer lies in the collectible nature and potential resale value, not the informational content. The decision aligns with CJEU case law on the classification of goods with mixed characteristics.
Key Takeaways
- Standard Rate Applies: Collectible cards are taxed at 23% VAT regardless of printed content.
- No Reduced Rate for Printed Matter: The 8% rate requires the essential character to be information dissemination, not collection.
- Impact on Retailers: Hobby shops and online platforms must adjust pricing and invoicing systems accordingly.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement