VAT on books
VAT on books in Greece
Greece puts books in its lowest regular VAT band, 6%. Printed books and their audio editions have long been there. Since 2021, ebooks and electronic audiobooks are too. The standard rate is 24%.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with Greece's Independent Authority for Public Revenue (AADE) or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 6% | Reduced rate | VAT Code, Annex III A, item 40 |
| EbooksSince law 4818/2021. Before that, 24%. | 6% | Reduced rate | VAT Code, Annex III B, item 11 |
| AudiobooksOn physical media or supplied electronically. | 6% | Reduced rate | VAT Code, Annex III A item 40 and B item 11 |
| Most other goods and services | 24% | Standard rate | Ministry of Finance, VAT Code consolidation (2026) |
What to know about Greece
- Greek law normally keeps reduced rates away from electronically supplied services. Books are one of the few exceptions, through a separate entry for electronic visual and audio books added in 2021. VAT Code consolidation
- The 6% rate covers printed books, children's books, and their audio or visual editions on CDs and other media, as well as electronic editions. VAT Code consolidation
- Electronic publications that are wholly or mainly advertising, video or music are left out and pay 24%. VAT Code consolidation
How EU VAT works when a reader in Greece 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 Greece pays the rate for Greece, 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 Greece, 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 Greece
What VAT do Greek readers pay on ebooks?
6%, the same as printed books, since the 2021 change. Before that, ebooks paid the 24% standard rate.
Are audiobooks at 6% in Greece?
Yes. Audio editions of books get 6% on CDs and other media, and electronic audio books get 6% too.
Do the Greek islands have lower rates for books?
Some Aegean islands have had lower VAT rates in the past. We have not checked island rates for books here, so look them up if you sell a lot there.