VAT on books
VAT on books in Bulgaria
Bulgaria taxes books at 9%, whether on a physical medium, supplied electronically or both. That includes textbooks and children's picture, drawing and colouring books. The standard rate is 20%.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Bulgaria's National Revenue Agency (NRA) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 9% | Reduced rate | European Commission, Taxes in Europe Database |
| EbooksBooks on a physical medium or by electronic means. | 9% | Reduced rate | European Commission, Taxes in Europe Database |
| Most other goods and services | 20% | Standard rate | European Commission, Taxes in Europe Database |
What to know about Bulgaria
- Bulgaria told the Commission that 9% covers books on a physical medium, by electronic means or both, including textbooks, children's picture, drawing and colouring books, and printed or handwritten notebooks. European Commission, TEDB
- Publications that are wholly or mainly advertising, video or music are left out and pay 20%. European Commission, TEDB
- The law does not name audiobooks. Since it only excludes music, a narrated audiobook probably gets 9%, but we found no NRA text confirming it, so the table leaves it out.
Selling to readers in Bulgaria: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Bulgaria 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 Bulgaria €10.90. €0.90 of that is the 9% VAT on ebooks in Bulgaria, which you pay over.
- A paperback priced at €20.00 and posted to Bulgaria from another EU country takes the 9% rate for printed books in Bulgaria once your sales to other EU countries pass €10,000 a year: €1.80 of VAT.
- If you live in Bulgaria yourself, sales to readers in Bulgaria always take the rates above, and they go on your usual VAT return in Bulgaria, 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 Bulgaria
What VAT do Bulgarian readers pay on ebooks?
9%, the same as printed books.
Do workbooks and colouring books get 9% in Bulgaria?
Yes. Bulgaria's 9% covers children's picture, drawing and colouring books and notebooks, on paper or electronic.
Are audiobooks at 9%?
Probably, because only music and video are excluded. We could not confirm it from an official source, so check with the National Revenue Agency.