VAT on books
VAT on books in Romania
Romania raised VAT on books on 1 August 2025. Printed books and ebooks moved from 5% to 11%, and the standard rate went from 19% to 21%. Audiobooks are probably at 11% too, but no official text says so yet.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with Romania's tax authority (ANAF) or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books5% until 31 July 2025. | 11% | Reduced rate | ANAF, VAT changes from Law 141/2025 |
| EbooksThe law covers books on physical media or supplied electronically. | 11% | Reduced rate | ANAF, VAT changes from Law 141/2025 |
| Most other goods and services19% until 31 July 2025. | 21% | Standard rate | ANAF, VAT changes from Law 141/2025 |
What to know about Romania
- Law 141/2025 merged Romania's two reduced rates, 5% and 9%, into one 11% rate from 1 August 2025. Books, newspapers and magazines were in the 5% band before. ANAF summary
- The 11% rate leaves out publications that are wholly or mainly video or music, and those mainly for advertising. Those pay 21%. ANAF summary
- Digital audiobooks are not named in the law. It only excludes music, so a spoken-word audiobook likely counts as a book at 11%, but we found no ANAF ruling that says so. That is why the table leaves the audiobook rate out. Ask ANAF or an adviser before you rely on it.
How EU VAT works when a reader in Romania 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 Romania pays the rate for Romania, 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 Romania, 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 Romania
What VAT rate applies to ebooks sold to readers in Romania?
11% since 1 August 2025, the same as printed books. It was 5% before that date. If you sold to Romanian readers before and after the change, each sale uses the rate on its date.
What about audiobooks?
Probably 11%, because the law only excludes music and video, not spoken word. But we found no official ruling that confirms it, so check with ANAF or an accountant.
Will Stripe Tax pick up the new rate?
Stripe Tax applies the rate for the reader's country at checkout, so you do not have to update tax rates by hand.