VAT on books
VAT on books in the Netherlands
Dutch readers pay 9% VAT on books, ebooks and downloaded audiobooks. A plan to raise books to 21% from 2026 was dropped, so the rate stays at 9%. The standard rate is 21%.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with Belastingdienst, the Dutch tax administration or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 9% | Reduced rate | Belastingdienst, books and periodicals |
| EbooksOnly if the ebook is comparable to a printed edition that would get 9%. | 9% | Reduced rate | Belastingdienst, services at 9% |
| AudiobooksConfirmed for downloads. Streaming is not addressed. | 9% | Reduced rate | Belastingdienst, books and periodicals |
| Most other goods and services | 21% | Standard rate | Belastingdienst, rates and exemptions |
What to know about the Netherlands
- The Belastingdienst lists selling audiobooks as downloads at 9%, along with sheet music and teaching materials. Paid streaming of films and music is 21%. Belastingdienst
- Electronic books moved from 21% to 9% through the 2020 tax plan, ending the gap between print and digital. Kamerstuk 35302 no. 84
- The 2025 tax plan proposed raising culture, media, sport and books from 9% to 21% in 2026. An amendment set out to keep books, newspapers and magazines at 9%, and the tax office still lists books at 9% today. Kamerstuk 36602 no. 137
How EU VAT works when a reader in the Netherlands 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 the Netherlands pays the rate for the Netherlands, 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 the Netherlands, 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 the Netherlands
What VAT do Dutch readers pay on ebooks?
9%, the same as printed books, as long as the ebook is comparable to a printed book that would get 9%.
Did the Netherlands raise VAT on books to 21%?
No. A rise was planned for 2026, but books were kept at 9%, and the Belastingdienst still lists them at 9%.
Are audiobooks at 9%?
Downloaded audiobooks are, according to the Belastingdienst. It does not say how streamed audiobooks are treated, so check if you sell by stream.