VAT on books
VAT on books in Cyprus
Cyprus taxes books at a super-reduced 3%, on paper or supplied electronically. The standard rate is 19%. Audiobooks are less clear. The law names talking books for people with disabilities at 3%, but not audiobooks in general.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with the tax authority or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 3% | Super-reduced rate | European Commission, Taxes in Europe Database |
| EbooksThe law covers books on physical support, electronically or both. | 3% | Super-reduced rate | European Commission, Taxes in Europe Database |
| Most other goods and services | 19% | Standard rate | European Commission, Taxes in Europe Database |
What to know about Cyprus
- Cyprus reports books at a 3% super-reduced rate, and audio books for people with disabilities at the same rate. European Commission, TEDB
- Cyprus covers books under customs headings 49.01 to 49.05, the same headings used for printed books, newspapers and maps. Newspapers and periodicals also pay 3%. European Commission, TEDB
- Because only talking books for people with disabilities are named, a general audiobook download may not get 3%. The table leaves the audiobook rate out.
Selling to readers in Cyprus: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Cyprus 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 Cyprus €10.30. €0.30 of that is the 3% VAT on ebooks in Cyprus, which you pay over.
- A paperback priced at €20.00 and posted to Cyprus from another EU country takes the 3% rate for printed books in Cyprus once your sales to other EU countries pass €10,000 a year: €0.60 of VAT.
- If you live in Cyprus yourself, sales to readers in Cyprus always take the rates above, and they go on your usual VAT return in Cyprus, 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 Cyprus
What VAT do Cypriot readers pay on ebooks?
3%, the same as printed books.
Are audiobooks at 3% in Cyprus?
Only talking books for people with disabilities are named at 3%. For other audiobooks we found no official answer, and they may pay 19%. Check with the Tax Department.
Is 3% the lowest VAT rate on books in the EU?
Not quite. Cyprus and Luxembourg both use 3% for books, while Ireland and Czechia charge 0%. Denmark is at the other end, at 25%.