VAT on books
VAT on books in Belgium
Belgium taxes books at 6%, in whatever form they reach the reader, on paper, on another carrier or electronically. Ebooks came down from 21% to 6% with effect from 1 April 2019. The standard rate is 21%.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with Belgium's Federal Public Service Finance or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 6% | Reduced rate | Belgian Chamber, DOC 54 3619/004 (2019) |
| EbooksSince 1 April 2019. Before that, 21%. | 6% | Reduced rate | Belgian Chamber, DOC 54 3619/004 (2019) |
| Most other goods and services | 21% | Standard rate | European Commission, Taxes in Europe Database |
What to know about Belgium
- The 2019 law set 6% for books regardless of the form in which they are made available, with effect from 1 April 2019. DOC 54 3619/004
- The same law gave some general-interest periodicals a 0% rate. Books were not included and stay at 6%. DOC 54 3619/004
- Belgium moved some 6% items to 12% in 2026. Books were not among them, and the European Commission still lists them at 6% on 1 July 2026. European Commission, TEDB
- No official text names audiobooks. The law excludes only content that is mainly advertising, video or music, so a narrated audiobook is very likely at 6%, but the table leaves it out until that is confirmed.
How EU VAT works when a reader in Belgium buys from you
Ebooks and audiobooks: the reader’s country
A download sold to a reader, not a business, is taxed where the reader lives. So a reader in Belgium pays the rate for Belgium, wherever you are. European Commission, place of taxation.
The €10,000 threshold
If your business is based in just one EU country, and your sales to readers in other EU countries stay at or under €10,000 a year (this year and last), you can charge your own country’s VAT instead. Digital sales and shipped print books count together. Sellers based outside the EU get no threshold for digital sales: VAT is due from the first sale. Commission OSS guide.
The One-Stop Shop (OSS)
Instead of registering in every country, you register once and file one return every quarter that covers all your EU sales. Your home tax office passes the VAT on to each country. EU-based sellers use the Union scheme. Sellers outside the EU use the non-Union scheme for ebooks and audiobooks. EU One-Stop Shop. OSS in plain words.
Paperbacks and hardcovers sent across a border
A printed book shipped from one EU country to a reader in another is a distance sale. It falls under the same €10,000 threshold. Over it, the rate is the one where the parcel ends up, here the rate for printed books in Belgium, and it goes on the same OSS return. Commission OSS guide.
Who charges the VAT when you sell on Lanternbee
You do. Each author connects their own Stripe account, so you are the seller and the money goes straight to you. At checkout, Stripe Tax works out the right rate for where the reader is and adds it to the order. It collects tax in the places where you have added a tax registration in Stripe, so you still register where you need to, file the returns and pay what you collected. Stripe on tax registrations.
We plan to take EU VAT on ebooks off your hands by acting as the merchant of record for digital editions. That is planned, not live. Today, you are the seller.
Questions authors ask about Belgium
What VAT do Belgian readers pay on ebooks?
6%, the same as printed books, since 1 April 2019.
Did the 2026 Belgian VAT changes affect books?
No. Some items moved from 6% to 12% in 2026, but books stayed at 6%.
Are audiobooks at 6% in Belgium?
Very likely, because the law covers books in any form and only excludes music and video. We found no official text that names audiobooks, so check with FPS Finance.