VAT on books
VAT on books in Austria
Austria taxes books at 10%, half its 20% standard rate. Ebooks have shared the book rate since 1 January 2020, and the finance ministry extends it to audiobooks whose content matches a printed book.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with Austria's Federal Ministry of Finance (BMF) or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 10% | Reduced rate | UStG 1994, Anlage 1, no. 33 (RIS) |
| EbooksSince 1 January 2020. | 10% | Reduced rate | UStG 1994, § 10 (2) no. 9 (RIS) |
| AudiobooksWhen the content is substantially the same as a printed book. | 10% | Reduced rate | BMF, VAT guidelines 2019 update, Rz 1342 |
| Most other goods and services | 20% | Standard rate | UStG 1994, § 10 (RIS) |
What to know about Austria
- The 2020 tax reform act gave electronic publications the 10% book rate from 1 January 2020. BMF, VAT guidelines update
- Links, search, notes and comment features do not stop an ebook from counting as one. An ebook that is mainly video, music, advertising or interactive content does not get 10%. BMF, Rz 1341
- Austria added a new 4.9% rate for some foods on 1 July 2026. Books were not part of that change and stay at 10%. UStG 1994, § 10
How EU VAT works when a reader in Austria 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 Austria pays the rate for Austria, 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 Austria, 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 Austria
What VAT do Austrian readers pay on ebooks?
10%, the same as printed books, since 1 January 2020.
Are audiobooks at 10% in Austria?
Yes, when the audiobook is substantially the same content as a printed book. Podcasts and video do not count.
Does Austria's 13% rate apply to books?
No. Austria has reduced rates of 10% and 13%, and books are in the 10% band.