VAT on books
VAT on books in France
France charges 5.5% VAT on books on paper, by download and, since 2020, as audiobooks. Streaming counts too, as long as the text is essentially the print edition. Most other goods pay 20%.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with France's tax administration (impots.gouv.fr) or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 5.5% | Reduced rate | BOFiP, BOI-TVA-LIQ-30-10-40 |
| EbooksDownloaded or streamed, if the text essentially matches the print edition. | 5.5% | Reduced rate | BOFiP, BOI-TVA-LIQ-30-10-40 |
| AudiobooksNamed in the law since the 2020 finance act. | 5.5% | Reduced rate | BOFiP, BOI-TVA-LIQ-30-10-40 |
| Most other goods and services | 20% | Standard rate | BOFiP, BOI-TVA-LIQ-20 |
What to know about France
- The 5.5% rate covers books on any physical support and by download, audiobooks included. Audiobooks were written into the law by the 2020 finance act. BOFiP
- Books with a strong commercial or advertising purpose, and most catalogues, do not get 5.5%. Neither do publications under at least two of the legal bans that protect minors (on sale to minors, display and advertising). BOFiP
- On 16 July 2026 the Conseil d'État cancelled the tax office's view that children's audiobook speakers pay 20%. They now get 5.5%, and the tax office is updating its book guidance. Conseil d'État, 16 July 2026, no. 498533
- France is moving its VAT rules into a new code on 1 January 2027, so the article numbers you see in older guides will change. The rates do not. BOFiP
How EU VAT works when a reader in France 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 France pays the rate for France, 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 France, 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 France
What VAT do French readers pay on ebooks?
5.5%, the same as printed books, whether they download the file or read it by streaming, as long as the text is essentially the print edition.
Are audiobooks at 5.5% in France?
Yes. The law has named audiobooks since the 2020 finance act, on physical media or by download.
Do the 2027 changes to French VAT affect books?
The VAT rules move into a new code on 1 January 2027, which renumbers the articles. We found nothing that changes the 5.5% book rate.