VAT on books
VAT on books in France
France charges 5.5% VAT on books on paper, by download and, since 2020, as audiobooks. Streaming counts too, as long as the text is essentially the print edition. Most other goods pay 20%.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with France's tax administration (impots.gouv.fr) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 5.5% | Reduced rate | BOFiP, BOI-TVA-LIQ-30-10-40 |
| EbooksDownloaded or streamed, if the text essentially matches the print edition. | 5.5% | Reduced rate | BOFiP, BOI-TVA-LIQ-30-10-40 |
| AudiobooksNamed in the law since the 2020 finance act. | 5.5% | Reduced rate | BOFiP, BOI-TVA-LIQ-30-10-40 |
| Most other goods and services | 20% | Standard rate | BOFiP, BOI-TVA-LIQ-20 |
What to know about France
- The 5.5% rate covers books on any physical support and by download, audiobooks included. Audiobooks were written into the law by the 2020 finance act. BOFiP
- Books with a strong commercial or advertising purpose, and most catalogues, do not get 5.5%. Neither do publications under at least two of the legal bans that protect minors (on sale to minors, display and advertising). BOFiP
- On 16 July 2026, the Conseil d'État cancelled the tax office's view that children's audiobook speakers pay 20%. They now get 5.5%, and the tax office is updating its book guidance. Conseil d'État, 16 July 2026, no. 498533
- France is moving its VAT rules into a new code on 1 January 2027, so the article numbers you see in older guides will change. The rates do not. BOFiP
Selling to readers in France: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for France 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 France €10.55. €0.55 of that is the 5.5% VAT on ebooks in France, which you pay over.
- A paperback priced at €20.00 and posted to France from another EU country takes the 5.5% rate for printed books in France once your sales to other EU countries pass €10,000 a year: €1.10 of VAT.
- If you live in France yourself, sales to readers in France always take the rates above, and they go on your usual VAT return in France, 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 France
What VAT do French readers pay on ebooks?
5.5%, the same as printed books, whether they download the file or read it by streaming, as long as the text is essentially the print edition.
Are audiobooks at 5.5% in France?
Yes. The law has named audiobooks since the 2020 finance act, on physical media or by download.
Do the 2027 changes to French VAT affect books?
The VAT rules move into a new code on 1 January 2027, which renumbers the articles. We found nothing that changes the 5.5% book rate.