VAT rate for commodity code 4901 in the EU — Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets
Commodity code 4901 (Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets) carries rates from 0% to 13.5% across the 23 EU member states that report a rate for it. The full table is below, and the same data is available as JSON.
| Country | Rate | Class | Category |
|---|---|---|---|
| Austria | 10% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Belgium | 6% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Bulgaria | 9% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Czechia | 0% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Germany | 7% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Germany | 7% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Estonia | 9% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Estonia | 9% | Reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disab |
| Greece | 6% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Finland | 13.5% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| France | 5.5% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Croatia | 5% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Hungary | 5% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Ireland | 0% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Ireland | 9% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Italy | 4% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Lithuania | 5% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Luxembourg | 3% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Malta | 5% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Netherlands | 9% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Poland | 5% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Portugal | 6% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Romania | 11% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Sweden | 6% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Slovenia | 5% | Reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on phy |
| Slovakia | 5% | Reduced | Newspapers |
What the member states say
- Belgium
- Newspapers, periodicals and books (digital and on paper) - Royal Decree N° 20, Table A, category XIX, excluding publications consisting exclusively or mainly of advertising material and publications consisting exclusively or mainly of video content or listenable music
- Bulgaria
- The supply of books on a physical medium or by electronic means, or both (including textbooks, knowledge books and textbooks, children's picture books, drawing or coloring books, printed or handwritten notebooks), periodicals like newspapers and magazines, on a physical medium or by electronic means, or both, other than publications which are wholly or mainly intended for advertising, and other th
- Czechia
- Supply, including on loan by libraries, of books, picture books, drawing or colouring books, brochures, music and maps, including audio recordings of their content (other than those where advertising exceeds 50% of their content, or those that consist wholly or mainly of video content or audible music). It also applies to electronic versions (e-books, etc.).
- Germany
- VAT - Import - Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as printed books, music, maps and so on. For legal certainty please have a look at the German VAT Act.
- Germany
- Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as printed books, music, maps and so on. For legal certainty please have a look at the German VAT Act.
- Estonia
- Books and educational literature, both on a physical medium and electronically.
- Estonia
- This reduced rate applies only to learning materials in Braille.
- Greece
- Reduced rate applies only on books and books for children of tariff headings 4901 and 4903, editions thereof, visual or audio, inscribed on a material backing of tariff headings 8523 and 8543 and on devices of tariff heading 8519. Also, reduced rate applies on music handwritten or printed, illustrated or not, whether or not bound of tariff heading 4904.