VAT on books
VAT on books in Slovenia
Slovenia created a special 5% rate on 1 January 2020 for books, newspapers and magazines, on paper or supplied electronically. Before that, books paid 9.5%. Most other goods pay 22%.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with Slovenia's Financial Administration (FURS) or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 5% | Reduced rate | Uradni list RS 72/2019 (ZDDV-1L) |
| EbooksSince 1 January 2020. | 5% | Reduced rate | Uradni list RS 72/2019 (ZDDV-1L) |
| Most other goods and services | 22% | Standard rate | Your Europe, VAT rates |
What to know about Slovenia
- The 5% rate started on 1 January 2020 and covers books on physical media, books supplied electronically, or both. Books had been in the 9.5% band before. Slovenian government notice, 24 December 2019
- Publications that are wholly or mainly advertising, video or music are left out of the 5% rate. Uradni list RS 72/2019
- Audiobooks are not named in the law. Because only music is excluded, a spoken-word audiobook is likely at 5%, but we found no official statement, so the table leaves it out.
How EU VAT works when a reader in Slovenia 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 Slovenia pays the rate for Slovenia, 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 Slovenia, 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 Slovenia
What VAT do Slovenian readers pay on ebooks?
5%, the same as printed books, since 1 January 2020.
Are audiobooks at 5% in Slovenia?
Probably, because the law only excludes music and video content. We could not find an official text that names audiobooks, so check with FURS or an accountant.
Why does Slovenia have a 5% rate and a 9.5% rate?
9.5% is Slovenia's general reduced rate. The 5% rate was added in 2020 for books, newspapers and magazines, so books now pay less than most other reduced-rate goods.