VAT on books
VAT on books in Italy
Italy charges its lowest VAT rate, 4%, on books. Ebooks have shared it since 2015, and the test is simple to state. A book is any publication with an ISBN or ISSN, on any physical support or sent electronically, as long as it really is a book. The standard rate is 22%.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Agenzia delle Entrate, Italy's revenue agency or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 4% | Super-reduced rate | Agenzia delle Entrate, Risoluzione 120/2017 |
| EbooksSince 2015, for publications with an ISBN or ISSN. | 4% | Super-reduced rate | Agenzia delle Entrate, Risoluzione 120/2017 |
| Most other goods and services | 22% | Standard rate | Your Europe, VAT rates |
What to know about Italy
- The 2015 Stability Law gave ebooks the 4% rate, and the 2016 budget widened it to books on any physical support. The test is a publication identified by an ISBN or ISSN. Risoluzione 120/2017
- An ISBN is needed but not enough on its own. The product must also have the typical features of a book. So if you sell your ebook direct to Italian readers, give it an ISBN. Risoluzione 120/2017
- A CD or other medium that reproduces a printed book is taxed at 4%. The tax agency has not ruled on downloaded audiobooks, so the table leaves that rate out. Agenzia delle Entrate, Risposta 5/2024
- Italian publishers use a special regime where VAT is paid once, by the publisher, on the cover price of copies sold. That is for Italian publishers. It is not how a direct sale from your own store works. Risposta 5/2024
Selling to readers in Italy: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Italy 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 Italy €10.40. €0.40 of that is the 4% VAT on ebooks in Italy, which you pay over.
- A paperback priced at €20.00 and posted to Italy from another EU country takes the 4% rate for printed books in Italy once your sales to other EU countries pass €10,000 a year: €0.80 of VAT.
- If you live in Italy yourself, sales to readers in Italy always take the rates above, and they go on your usual VAT return in Italy, 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 Italy
Does my ebook need an ISBN to get 4% in Italy?
Yes. Italy defines a book for this rate as a publication with an ISBN or ISSN, and it must also look and work like a book. Without an ISBN, an ebook is likely to pay 22%.
What about audiobooks?
A CD that reproduces a printed book gets 4%. For downloads and streams we found no ruling, so check with the Agenzia delle Entrate or an accountant.
Is the 4% rate the same as Italy's reduced rate?
No. Italy has reduced rates of 5% and 10%, and a separate super-reduced 4% that covers books, newspapers and some basic goods.