VAT on books
VAT on books in Poland
Poland taxes printed books at 5%, and ebooks have shared that rate since 1 November 2019, when they came down from 23%. Audiobooks on a CD or other carrier get 5% too. The standard rate is 23%, set as a temporary rate that has stayed in place.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with Poland's National Revenue Administration (KAS) or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 5% | Reduced rate | VAT Act, Annex 10, item 19 |
| EbooksSince 1 November 2019. Before that, 23%. | 5% | Reduced rate | VAT Act, Annex 10, item 24 |
| Most other goods and services | 23% | Standard rate | VAT Act, Dz.U. 2026 poz. 1263, art. 146ef |
What to know about Poland
- Ebooks were brought in line with print at 5% from 1 November 2019 by an amending act of 9 August 2019. Dz.U. 2019 poz. 1751
- Discs, tapes and other carriers holding a book get 5%, so an audiobook on CD is covered. The law does not name downloaded audiobooks, so the table leaves that rate out. VAT Act, Annex 10, item 20
- The 23% standard rate is formally temporary. The law sets 22%, but 23% applies until a public finance condition is met, and the Finance Minister must announce the change in advance. VAT Act, art. 146ef
How EU VAT works when a reader in Poland 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 Poland pays the rate for Poland, 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 Poland, 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 Poland
What VAT do Polish readers pay on ebooks?
5%, the same as printed books, since 1 November 2019.
Are downloaded audiobooks at 5% in Poland?
The law covers books on CDs and other carriers at 5%, and ebooks supplied electronically. It does not name downloaded audiobooks, so check with the tax office before you rely on 5%.
Will Poland's standard rate drop to 22%?
The law says 22%, but keeps 23% until a public finance condition is met. That does not affect books, which stay at 5%.