VAT on books
VAT on books in Bulgaria
Bulgaria taxes books at 9%, whether on a physical medium, supplied electronically or both. That includes textbooks and children's picture, drawing and colouring books. The standard rate is 20%.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with Bulgaria's National Revenue Agency (NRA) or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 9% | Reduced rate | European Commission, Taxes in Europe Database |
| EbooksBooks on a physical medium or by electronic means. | 9% | Reduced rate | European Commission, Taxes in Europe Database |
| Most other goods and services | 20% | Standard rate | European Commission, Taxes in Europe Database |
What to know about Bulgaria
- Bulgaria told the Commission that 9% covers books on a physical medium, by electronic means or both, including textbooks, children's picture, drawing and colouring books, and printed or handwritten notebooks. European Commission, TEDB
- Publications that are wholly or mainly advertising, video or music are left out and pay 20%. European Commission, TEDB
- The law does not name audiobooks. Since it only excludes music, a narrated audiobook probably gets 9%, but we found no NRA text confirming it, so the table leaves it out.
How EU VAT works when a reader in Bulgaria 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 Bulgaria pays the rate for Bulgaria, 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 Bulgaria, 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 Bulgaria
What VAT do Bulgarian readers pay on ebooks?
9%, the same as printed books.
Do workbooks and colouring books get 9% in Bulgaria?
Yes. Bulgaria's 9% covers children's picture, drawing and colouring books and notebooks, on paper or electronic.
Are audiobooks at 9%?
Probably, because only music and video are excluded. We could not confirm it from an official source, so check with the National Revenue Agency.