VAT on books
VAT on books in Slovakia
Since January 2025, Slovakia taxes printed books, online books and online audiobooks at 5%. Before that, printed books were at 10% and ebooks paid the full rate. The standard rate rose to 23% on the same day.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Slovakia's Financial Administration (Finančná správa) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed booksUnless advertising is more than half the content. | 5% | Reduced rate | Act 222/2004, Annex 7 |
| EbooksSince 1 January 2025. Before that, ebooks paid the standard rate. | 5% | Reduced rate | Act 222/2004, Annex 7a |
| AudiobooksOnline recordings of a book being read, where the reading is at least half the content. | 5% | Reduced rate | Act 222/2004, Annex 7a |
| Most other goods and services20% until the end of 2024. | 23% | Standard rate | Act 222/2004 on VAT, 2026 text |
What to know about Slovakia
- In 2024 the standard rate was 20% and printed books were at 10%. Online books were not in the reduced-rate lists, so ebooks paid 20%. Act 222/2004, 2024 text
- On 1 January 2025, the standard rate went up to 23%, and printed books, online books and online audiobooks all moved to 5%. Act 222/2004, 2025 text
- Slovakia sets two content tests. A book qualifies if advertising is no more than half of it. An audiobook qualifies if the reading of the book is at least half of the recording. Act 222/2004, Annex 7a
Selling to readers in Slovakia: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Slovakia 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 Slovakia €10.50. €0.50 of that is the 5% VAT on ebooks in Slovakia, which you pay over.
- A paperback priced at €20.00 and posted to Slovakia from another EU country takes the 5% rate for printed books in Slovakia once your sales to other EU countries pass €10,000 a year: €1.00 of VAT.
- If you live in Slovakia yourself, sales to readers in Slovakia always take the rates above, and they go on your usual VAT return in Slovakia, 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 Slovakia
Are ebooks still taxed at the full rate in Slovakia?
No. Since 1 January 2025, ebooks have been taxed at 5%, the same as printed books. Older guides that say 20% for ebooks are out of date.
Does an audiobook with a lot of music still get 5%?
Only if the reading of the book makes up at least half of the recording. A recording that is mostly music pays the standard 23%.
Where is the Slovak list of reduced-rate goods?
In Annexes 7 and 7a of the VAT Act, number 222/2004. Annex 7 covers printed books by customs code, and Annex 7a covers online books and audiobooks.