VAT on books
VAT on books in Portugal
Readers in mainland Portugal pay 6% VAT on books, whether they buy a paperback, an ebook or an audiobook. Ebooks have matched print since January 2019. Everything else is taxed at 23%.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Portugal's tax authority (AT, Portal das Finanças) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 6% | Reduced rate | AT binding ruling 30004 |
| EbooksSince 1 January 2019. | 6% | Reduced rate | AT binding ruling 30004 |
| AudiobooksOn CD, DVD or as a download, unless it is mainly music or video. | 6% | Reduced rate | AT binding ruling 21546 |
| Most other goods and services | 23% | Standard rate | Your Europe, VAT rates |
What to know about Portugal
- The 2019 State Budget brought ebooks in line with print from 1 January 2019. Since then the format, paper or electronic, no longer changes the rate. AT ruling 30004
- The 6% rate covers books whose subject is mainly literary, educational, scientific, artistic, cultural, recreational or sporting. Obscene or pornographic works and books bound in leather or silk are left out and pay 23%. AT ruling 30004
- The tax office has ruled that a downloaded audiobook gets the same 6% as a printed book, as long as it is not mainly music or video. AT ruling 21546
- The 6% figure is for mainland Portugal. The Azores and Madeira set their own regional rates, which this page does not cover.
Selling to readers in Portugal: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Portugal 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 Portugal €10.60. €0.60 of that is the 6% VAT on ebooks in Portugal, which you pay over.
- A paperback priced at €20.00 and posted to Portugal from another EU country takes the 6% rate for printed books in Portugal once your sales to other EU countries pass €10,000 a year: €1.20 of VAT.
- If you live in Portugal yourself, sales to readers in Portugal always take the rates above, and they go on your usual VAT return in Portugal, 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 Portugal
What VAT rate do Portuguese readers pay on ebooks?
6%, the same as a printed book, since 1 January 2019. That applies when your sales to readers in other EU countries are over the €10,000 threshold, or when you are based outside the EU.
Are audiobooks taxed at 6% in Portugal?
Yes. Portugal's tax authority has ruled that audiobooks on CD, DVD or as a download are taxed at 6%, unless they are mainly music or video.
Does the rate change for readers in Madeira or the Azores?
The islands have their own regional VAT rates. We have not checked them here, so look them up before you sell there. Stripe Tax uses the reader's address at checkout.