In the last couple of years, more and more customers are moving away from buying books in the classic format and are turning to ebooks. Ebooks are books in electronic format. They can be downloaded on any computer, tablet, smartphone or reading device. It can have the same structure as a book with numbered pages, pictures, table of contents. This format offers many benefits and advantages:

1) E-books are very convinient to purchase through the internet. It is very similar as purchasing any other product but you have instant acces to the book after the payment is confirmed so you can start reading right away. There are no packing and shipping expenses.

2) E-books take less space so you don't need a book case to store them. You can store millions of ebooks on your computer.

3) E-books are portable. You can carry thousands of books on the electronic device of your choice without worrying about the space they occupy

4) You can search for a specific information in an ebook and quickly find what you are searching for

5) If you wish to read an ebook in the traditional way you can print it

6) Fonts in ebooks can be resized, making it easier to read

Recently, Romania implemented a 5% VAT for electronic books. The reduced VAT rate that has been applied so far to printed books is also applied to electronic books since January 1 2022, thanks to a law that appeared last year in the Official Gazette. Thus, the 5% quota also applies to books in electronic format, from the first day of the year.

According to the facebook page of Catalin Tenita, in a post from 5 january 2022, Amazon already introduced the reduction in TVA from 19% to 5% for ebooks and audiobooks sold in Romania.