VAT on books
VAT on books in Romania
Romania raised VAT on books on 1 August 2025. Printed books and ebooks moved from 5% to 11%, and the standard rate went from 19% to 21%. Audiobooks are probably at 11% too, but no official text says so yet.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Romania's tax authority (ANAF) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books5% until 31 July 2025. | 11% | Reduced rate | ANAF, VAT changes from Law 141/2025 |
| EbooksThe law covers books on physical media or supplied electronically. | 11% | Reduced rate | ANAF, VAT changes from Law 141/2025 |
| Most other goods and services19% until 31 July 2025. | 21% | Standard rate | ANAF, VAT changes from Law 141/2025 |
What to know about Romania
- Law 141/2025 merged Romania's two reduced rates, 5% and 9%, into one 11% rate from 1 August 2025. Books, newspapers and magazines were in the 5% band before. ANAF summary
- The 11% rate leaves out publications that are wholly or mainly video or music, and those mainly for advertising. Those pay 21%. ANAF summary
- Digital audiobooks are not named in the law. It only excludes music, so a spoken-word audiobook likely counts as a book at 11%, but we found no ANAF ruling that says so. That is why the table leaves the audiobook rate out. Ask ANAF or an adviser before you rely on it.
Selling to readers in Romania: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Romania 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 Romania €11.10. €1.10 of that is the 11% VAT on ebooks in Romania, which you pay over.
- A paperback priced at €20.00 and posted to Romania from another EU country takes the 11% rate for printed books in Romania once your sales to other EU countries pass €10,000 a year: €2.20 of VAT.
- If you live in Romania yourself, sales to readers in Romania always take the rates above, and they go on your usual VAT return in Romania, 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 Romania
What VAT rate applies to ebooks sold to readers in Romania?
11% since 1 August 2025, the same as printed books. It was 5% before that date. If you sold to Romanian readers before and after the change, each sale uses the rate on its date.
What about audiobooks?
Probably 11%, because the law only excludes music and video, not spoken word. But we found no official ruling that confirms it, so check with ANAF or an accountant.
Will Stripe Tax pick up the new rate?
Stripe Tax applies the rate for the reader's country at checkout, so you do not have to update tax rates by hand.