VAT on books
VAT on books in Ireland
Ireland charges no VAT on books. Printed books have long been zero-rated, and ebooks and audiobooks joined them on 1 January 2024. Before that they paid 9%. The standard rate is 23%.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with Revenue, Ireland's tax authority or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 0% | Zero rate | Revenue, Tax and Duty Manual on printed matter |
| EbooksSince 1 January 2024. Before that, 9%. | 0% | Zero rate | Revenue, electronic publications |
| AudiobooksSince 1 January 2024, digital or physical. | 0% | Zero rate | Revenue, electronic publications |
| Most other goods and services | 23% | Standard rate | Revenue, current VAT rates |
What to know about Ireland
- Revenue says it simply. From 1 January 2024, the zero rate applies to ebooks and audiobooks. Before that they paid the 9% second reduced rate. Revenue
- A printed book must meet a test to be zero-rated. Mostly text or pictures, a distinctive front cover with no body text, at least 8 pages not counting the cover, and bound, stitched or stapled. Revenue, Tax and Duty Manual
- Some electronic publications still pay 9%, such as e-brochures, children's picture, drawing and colouring books, sheet music and maps. If you sell a colouring book or a workbook, check which list it is on. Revenue
How EU VAT works when a reader in Ireland 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 Ireland pays the rate for Ireland, 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 Ireland, 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 Ireland
Do Irish readers pay VAT on ebooks?
No. Ebooks have been zero-rated since 1 January 2024, the same as printed books.
Are audiobooks zero-rated in Ireland?
Yes, since 1 January 2024, whether downloaded or on a CD, unless they are mainly advertising, music or video.
If the rate is 0%, do I still need to report Irish sales?
Usually yes. A zero-rated sale is still a taxable sale, so if you use the One-Stop Shop, Irish sales go on your return at 0%.