VAT on books
VAT on books in Ireland
Ireland charges no VAT on books. Printed books have long been zero-rated, and ebooks and audiobooks joined them on 1 January 2024. Before that they paid 9%. The standard rate is 23%.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Revenue, Ireland's 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 | 0% | Zero rate | Revenue, Tax and Duty Manual on printed matter |
| EbooksSince 1 January 2024. Before that, 9%. | 0% | Zero rate | Revenue, electronic publications |
| AudiobooksSince 1 January 2024, digital or physical. | 0% | Zero rate | Revenue, electronic publications |
| Most other goods and services | 23% | Standard rate | Revenue, current VAT rates |
What to know about Ireland
- Revenue says it simply. From 1 January 2024, the zero rate applies to ebooks and audiobooks. Before that they paid the 9% second reduced rate. Revenue
- A printed book must meet a test to be zero-rated. Mostly text or pictures, a distinctive front cover with no body text, at least 8 pages not counting the cover, and bound, stitched or stapled. Revenue, Tax and Duty Manual
- Some electronic publications still pay 9%, such as e-brochures, children's picture, drawing and colouring books, sheet music and maps. If you sell a colouring book or a workbook, check which list it is on. Revenue
Selling to readers in Ireland: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Ireland 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 Ireland €10.00. Ebooks are at 0% there, so there is no VAT to pay over.
- A paperback priced at €20.00 costs a reader in Ireland €20.00. Printed books are at 0% there, so there is no VAT on it.
- If you live in Ireland yourself, sales to readers in Ireland always take the rates above, and they go on your usual VAT return in Ireland, 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 Ireland
Do Irish readers pay VAT on ebooks?
No. Ebooks have been zero-rated since 1 January 2024, the same as printed books.
Are audiobooks zero-rated in Ireland?
Yes, since 1 January 2024, whether downloaded or on a CD, unless they are mainly advertising, music or video.
If the rate is 0%, do I still need to report Irish sales?
Usually yes. A zero-rated sale is still a taxable sale, so if you use the One-Stop Shop, Irish sales go on your return at 0%.