VAT rates for eBooks 2021
(Last updated: 22/10/2021)
VAT rates for electronic books (ebooks) and publications in 2021
Since the European Council agreed to allow member states to apply a reduced VAT rate to electronic publications major reforms took place in terms of VAT rates for ebooks.
After October 2018, VAT rates for eBooks have changed fast in EU countries. 2019 witnessed several VAT rate updates for e-publications where numerous countries have reduced the levy on eBooks.
Currently these are the VAT rates on ebooks for these selected countries:
EU VAT Rates on E-Books |
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| Austria | A reduced rate of 10% is effective since January 1, 2020 |
| Belgium | A 6% rate applies inter alia to books (including e-books), electronic publications, most foodstuffs and drinks, pharmaceutical products |
| Bulgaria | From July 1, 2020, the 9% reduced VAT rate is extended to restaurants, books and e-books, baby food and diapers |
| Croatia | A 5% rate applies to white bread, milk, books, orthopedic aids, cinema tickets, certain medicines supplied by doctors, and electronic books (from January 1, 2020) |
| Czech Republic | The VAT rate for books is 10% in the Czech Republic and this rate has been extended to electronic books with effect from 1 May 2020 |
| Estonia | Electronic books and press publications (excluding publications containing mainly advertising and certain other publications) were included in the 9% VAT rate with effect from May 1, 2020 |
| Finland | From July 2019 the VAT rate on e-books in Finland is 10% |
| France | A reduced 5.5% rate applies to most food and drink products, energy, products and services for disabled people, construction of social housing, paper books and e-books |
| Germany | Ebook VAT rate in Germany is 7% |
| Greece | A “super-reduced” rate of 6 percent applies to pharmaceuticals, books, electronic books (from July 1, 2021) |
| Italy | A 4% VAT rate is applied to agricultural goods and fish, as well as to all digital publications including e-books & newspapers. |
| Luxembourg | The 3% VAT rate to physical or electronic books and periodicals, certain pharmaceutical products, including contraception and feminine hygiene products. The changes took effect from May 1, 2019 |
| Malta | A reduced rate of 5% applies to certain food items, certain medical products, printed matter, books (including e-books), e-publications (excluding those wholly or predominantly devoted to advertising, video content, or music content). |
| Monaco | A reduced 5.5% rate applies to most food and drink products, energy, products and services for disabled people, and paper books and e-books. |
| Netherlands | A reduced rate of 9% (from January 1, 2019; 6% previously) applies inter alia to food and beverages (except alcohol), passenger transportation, medication, books, magazines and newspapers, and e-books and electronic publications (from January 1, 2020). |
| Poland | A reduced rate of 8% applies to medication, publications (including electronic publications), certain food, and animal feed; and a 5% rate (7% previously) applies to certain books and e-books |
| Portugal | A reduced rate of 6% applies, inter alia, to food, certain magazines and newspapers (including e-publications from January 1, 2019), books, e-books (from January 1, 2019) |
| Sweden | The current VAT rate for eBooks in Sweden is 6% |
| Spain | VAT rate for e-Books in Spain is at 4% |
Non EU Rates on E-books |
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| Switzerland | A reduced VAT rate of 2.5% applies to goods and services such as books (including e-books from January 1, 2018), newspapers and magazines (including e-publications from January 1, 2018) |
| Norway | Currently e-books in Norway are free of VAT. E-books are now set at 0% VAT |
| United Kingdom | Currently e-books in Norway are free of VAT. E-books are now set at 0% VAT |
| Costa Rica | A bill in June 2021 would exempt electronic books from VAT |
| India | In July 2018, the GST Council approved GST rate changes with effect from July 27, 2018, including: to reduce the 18% rate to 5% for e-books; and to extend the list of exempted goods. |
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Ebook VAT Rates previous and new rates:
| Country | Previous rate | New rate | Date |
| Austria | 20% | 10% | 1 January 2020 |
| Czech Republic | 21% | 10% | 1 April/May 2020 |
| Germany | 19% | 7% | 1 January 2020 |
| Netherlands | 21% | 9% | 1 January 2020 |
| Spain | 21% | 4% | 23 April 2020 |
| United Kingdom | 20% | 0% | 1 December 2020 |
| Country | Previous rate | New rate | Date |
| Belgium | 21% | 6% | 1 April 2019 |
| Croatia | 25% | 5% | 1 January 2019 |
| Finland | 24% | 10% | 1 July 2019 |
| Ireland | 23% | 9% | 1 January 2019 |
| Luxembourg | 17% | 3% | 1 May 2019 |
| Malta | 18% | 5% | 1 January 2019 |
| Norway (non-EU) | 25% | 0% | 1 July 2019 |
| Poland | 23% | 5% | 1 November 2019 |
| Portugal | 23% | 6% | 1 January 2019 |
| Norway (Non-eu) | 25% | 6% | 1 July 2019 |
Scope: 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;’.
E-books VAT rates excemption 2020
E-books (ebooks) or electronic books are books that are transformed from the physical book to their digital forms. These are available in various formats such as text files pdf files or images and usually they are the electronic versions of the printed books. Nowadays ebooks can exist without an equivalent of their physical forms. Ebook readers are devices that help people read ebooks and are portable and lightweight made only for this sole purpose.
Benefits of e-books are that they can be tranfered digitaly or can be downloaded. At the same time the absense of paper makes ebooks cheaper and more affortable. By the early 2010’s Ebooks started to overpower regular printed books in terms of numbers and especially in very developed countries such as the USA. As a development at first E-books have been an item in which VAT rates are charged depending on the country of sale and currently they have become exempt from VAT by the British government .
Chancellor Sunak announced the 20% tax on ebooks will be abolished on the 1st of March. This relief should be passed on to e-book readers although it does not include audiobooks.
What are e-books?
In technical terms an e-book is a book that has been converted into a digital form. The book can also be composed directly into a digital format nowadays without having a physical counterpart.
Another aspect of an e-book is that it cannot be edited. Its purpose is to be read using a compatible device such as a tablet, laptop, smartphone, desktop or e-book reader.
Usually e-books come in the form of a pdf document.