VAT on books
VAT on books in Czechia
Since 1 January 2024, Czechia charges no VAT on books. Printed books, ebooks and audio recordings of a book are all at 0%, technically an exemption with the right to deduct. Before that, books paid 10%. Newspapers and magazines did not follow and pay 12%.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with Czech Financial Administration (Finanční správa) or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed booksSince 1 January 2024. Before that, 10%. | 0% | Zero rate | European Commission, Taxes in Europe Database |
| Ebooks | 0% | Zero rate | European Commission, Taxes in Europe Database |
| AudiobooksAudio recordings of a book's content are named. | 0% | Zero rate | European Commission, Taxes in Europe Database |
| Most other goods and services | 21% | Standard rate | European Commission, Taxes in Europe Database |
What to know about Czechia
- Czechia told the Commission the 0% covers books, picture books, drawing and colouring books, music and maps, including audio recordings of their content and electronic versions. European Commission, TEDB
- The Commission's records show the change. On 1 December 2023 Czech books paid 10%, and from 1 January 2024 they are listed as exempt at 0%. European Commission, TEDB
- A book where advertising is more than half the content, or that is mainly video or music, does not qualify. European Commission, TEDB
How EU VAT works when a reader in Czechia 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 Czechia pays the rate for Czechia, 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 Czechia, 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 Czechia
Do Czech readers pay VAT on ebooks?
No. Since 1 January 2024, ebooks, printed books and audiobooks are all at 0%.
If the rate is 0%, do I still report Czech sales?
Usually yes. The sale is still in the VAT system at 0%, so if you use the One-Stop Shop, Czech sales go on your return at that rate.
Are Czech magazines also at 0%?
No. Newspapers and periodicals pay 12%. Only books moved to 0% in 2024.