VAT on books
VAT on books in Slovenia
Slovenia created a special 5% rate on 1 January 2020, for books, newspapers and magazines, on paper or supplied electronically. Before that, books paid 9.5%. Most other goods pay 22%.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Slovenia's Financial Administration (FURS) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 5% | Reduced rate | Uradni list RS 72/2019 (ZDDV-1L) |
| EbooksSince 1 January 2020. | 5% | Reduced rate | Uradni list RS 72/2019 (ZDDV-1L) |
| Most other goods and services | 22% | Standard rate | Your Europe, VAT rates |
What to know about Slovenia
- The 5% rate started on 1 January 2020, and covers books on physical media, books supplied electronically, or both. Books had been in the 9.5% band before. Slovenian government notice, 24 December 2019
- Publications that are wholly or mainly advertising, video or music are left out of the 5% rate. Uradni list RS 72/2019
- Audiobooks are not named in the law. Because only music is excluded, a spoken-word audiobook is likely at 5%, but we found no official statement, so the table leaves it out.
Selling to readers in Slovenia: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Slovenia 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 Slovenia €10.50. €0.50 of that is the 5% VAT on ebooks in Slovenia, which you pay over.
- A paperback priced at €20.00 and posted to Slovenia from another EU country takes the 5% rate for printed books in Slovenia once your sales to other EU countries pass €10,000 a year: €1.00 of VAT.
- If you live in Slovenia yourself, sales to readers in Slovenia always take the rates above, and they go on your usual VAT return in Slovenia, 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 Slovenia
What VAT do Slovenian readers pay on ebooks?
5%, the same as printed books, since 1 January 2020.
Are audiobooks at 5% in Slovenia?
Probably, because the law only excludes music and video content. We could not find an official text that names audiobooks, so check with FURS or an accountant.
Why does Slovenia have a 5% rate and a 9.5% rate?
9.5% is Slovenia's general reduced rate. The 5% rate was added in 2020 for books, newspapers and magazines, so books now pay less than most other reduced-rate goods.