VAT on books
VAT on books in Luxembourg
Luxembourg has one of the lowest book rates in the EU, 3%. Printed books have paid it since 1992, and ebooks since 1 May 2019. The standard rate is 17%.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Luxembourg's VAT administration (AED) 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 | AED, Circulaire 793 (2019) |
| EbooksSince 1 May 2019. | 3% | Super-reduced rate | AED, Circulaire 793 (2019) |
| Most other goods and services | 17% | Standard rate | Your Europe, VAT rates |
What to know about Luxembourg
- Printed books have had the 3% rate since 1 January 1992. Children's picture, drawing and colouring books, printed music and maps followed in 1993. AED Circulaire 793
- The 2019 budget law extended 3% to books on supports other than paper and to books supplied by download, from 1 May 2019. Library lending and paid subscriptions to qualifying books get 3% too. AED Circulaire 793
- Publications that are wholly or mainly advertising, video, music or pornographic content are left out. The circular mentions books recorded on optical disc but never uses the word audiobook, so the table leaves the audiobook rate out. AED Circulaire 793
Selling to readers in Luxembourg: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Luxembourg 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 Luxembourg €10.30. €0.30 of that is the 3% VAT on ebooks in Luxembourg, which you pay over.
- A paperback priced at €20.00 and posted to Luxembourg from another EU country takes the 3% rate for printed books in Luxembourg once your sales to other EU countries pass €10,000 a year: €0.60 of VAT.
- If you live in Luxembourg yourself, sales to readers in Luxembourg always take the rates above, and they go on your usual VAT return in Luxembourg, 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 Luxembourg
What VAT do Luxembourg readers pay on ebooks?
3%, the same as printed books, since 1 May 2019.
Does an ebook subscription get 3% in Luxembourg?
Yes. The tax administration says paid subscriptions giving access to qualifying publications get the 3% rate.
Are audiobooks at 3%?
Probably, since only video and music are excluded and books recorded on disc are covered. But no official text names audiobooks, so check with the AED.