VAT on books
VAT on books in Austria
Austria taxes books at 10%, half its 20% standard rate. Ebooks have shared the book rate since 1 January 2020, and the finance ministry extends it to audiobooks whose content matches a printed book.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Austria's Federal Ministry of Finance (BMF) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 10% | Reduced rate | UStG 1994, Anlage 1, no. 33 (RIS) |
| EbooksSince 1 January 2020. | 10% | Reduced rate | UStG 1994, § 10 (2) no. 9 (RIS) |
| AudiobooksWhen the content is substantially the same as a printed book. | 10% | Reduced rate | BMF, VAT guidelines 2019 update, Rz 1342 |
| Most other goods and services | 20% | Standard rate | UStG 1994, § 10 (RIS) |
What to know about Austria
- The 2020 tax reform act gave electronic publications the 10% book rate from 1 January 2020. BMF, VAT guidelines update
- Links, search, notes and comment features do not stop an ebook from counting as one. An ebook that is mainly video, music, advertising or interactive content does not get 10%. BMF, Rz 1341
- Austria added a new 4.9% rate for some foods on 1 July 2026. Books were not part of that change and stay at 10%. UStG 1994, § 10
Selling to readers in Austria: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Austria at checkout once you add your registration in Stripe. These examples use prices before tax.
- An ebook priced at €10.00 costs a reader in Austria €11.00. €1.00 of that is the 10% VAT on ebooks in Austria, which you pay over.
- A paperback priced at €20.00 and posted to Austria from another EU country takes the 10% rate for printed books in Austria once your sales to other EU countries pass €10,000 a year: €2.00 of VAT.
- If you live in Austria yourself, sales to readers in Austria always take the rates above, and they go on your usual VAT return in Austria, not the One-Stop Shop.
How EU VAT works for authors: the reader’s country, the €10,000 threshold and the One-Stop Shop, in one guide.
Questions authors ask about Austria
What VAT do Austrian readers pay on ebooks?
10%, the same as printed books, since 1 January 2020.
Are audiobooks at 10% in Austria?
Yes, when the audiobook is substantially the same content as a printed book. Podcasts and video do not count.
Does Austria's 13% rate apply to books?
No. Austria has reduced rates of 10% and 13%, and books are in the 10% band.