VAT on books
VAT on books in Hungary
Hungary is the clearest case of print and digital being taxed differently. A printed book pays 5%. The same book as an ebook or a downloaded audiobook pays 27%, the highest standard rate in the EU. An audiobook on a CD gets 5%.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with Hungary's National Tax and Customs Administration (NAV) or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed booksAlso for books on CD or other physical media. | 5% | Reduced rate | Act CXXVII of 2007, Annex 3 |
| EbooksHungary's reduced-rate list has no entry for electronic books. | 27% | Standard rate | Act CXXVII of 2007, § 82 and Annex 3 |
| AudiobooksDownloaded or streamed. On a CD or USB stick, 5%. | 27% | Standard rate | Act CXXVII of 2007, § 82 and Annex 3 |
| Most other goods and services | 27% | Standard rate | Act CXXVII of 2007 on VAT, § 82 |
What to know about Hungary
- Hungary's 5% list names books and their copies on any other physical medium. The services part of the list has no entry for ebooks, so electronically supplied books stay at 27%. VAT Act, Annex 3
- The European Commission's rate database lists Hungarian books at 5%. That is right for print, but it does not mean ebooks get 5%. European Commission, TEDB
- Some guides online say Hungary cut the ebook rate to 5%. The VAT Act in force for late 2026 does not support that, so we show 27%.
How EU VAT works when a reader in Hungary 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 Hungary pays the rate for Hungary, 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 Hungary, 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 Hungary
Why does an ebook pay more VAT than a paperback in Hungary?
EU law lets countries tax ebooks at the book rate, but does not make them. Hungary's reduced list covers books on paper and other physical media only, so ebooks and downloaded audiobooks pay the 27% standard rate.
Should I price my ebook differently for Hungarian readers?
That is up to you. Stripe Tax works out 27% on Hungarian ebook and audiobook sales and 5% on printed copies, so the same price can leave you a different amount after tax.
Does an audiobook on CD get 5% in Hungary?
Yes. Books reproduced on any physical medium, including CDs and USB sticks, get 5%. The download of the same audiobook pays 27%.