Poniżej przedstawiamy aktualne obowiązujące stawki VAT w Europie na gazety, magazyny i książki.
Numeracja przy poszczególnych krajach odsyła do szczegółowych wyjaśnień w jakim przypadku obowiązuje dana stawka podatkowa w tym konkretnym kraju europejskim.
W rubrykach przedstawiono także podział na stawki podatkowe dotyczące wydań drukowanych, jak i elektronicznych w danej kategorii.
| COUNTRY | NEWSPAPERS | MAGAZINES | BOOKS | STANDARD RATE | |||
| Electronic | Electronic | Electronic | |||||
| Austria | 10% | 20% | 10% | 20% | 10% |
20%
|
20% |
| Belgium | 0%17
6%18 |
0%15
6%18 |
0%17
6%18 |
0%15
6%18 |
6% | 6%14 | 21% |
| Bulgaria | 20% | 20% | 20% | 20% | 20% | 20% | 20% |
| Croatia | 5%1
13%2 |
25% | 5%3
13% |
25% | 5%4 | 5%16 | 25% |
| Cyprus | 5% | 19% | 5% | 19% | 5% | 19% | 19% |
| Czech Republic | 10% | 21% | 10% | 21% | 10%
15% |
21% | 21% |
| Denmark | 0% | 0% as of 1st July | 25% | 25% | 25% | 25% | 25% |
| Estonia | 9%5 | 20% | 9%6 | 20% | 9% | 20% | 20% |
| Finland | 10% (subscriptions)7
24% (single copy sales) |
10% as of the 1st July |
10% (subscriptions
24% (single copy sales)8 |
10% as of the 1st of July | 10% | 10% as of the 1st of July | 24% |
| France | 2,1% | 2,1% | 2,1% | 2,1% | 5,5% | 5,5% | 20% |
| Germany | 7% | 19% | 7% | 19% | 7% | 19% (7% for audiobooks) | 19% |
| Greece | 6% | 24% | 6% | 24% | 6% | 24% | 24% |
| Hungary | 5% | 27% | 5% | 27% | 5% | 27% | 27% |
| Ireland | 9% | 9%12 | 9% | 9%12 | 0% | 9%12 | 23% |
| Italy | 4% | 4% | 4% | 4% | 4% | 4% | 22% |
| Latvia | 12% | 21% | 12% | 21% | 12% | 21% | 21% |
| Lithuania | 9% | 21% | 9% | 21% | 9% | 5% | 21% |
| Luxembourg | 3% | 17% | 3% | 17% | 3% | 17% | 17% |
| Malta | 5% | 5%13 | 5% | 5%13 | 5% | 5%13 | 18% |
| Netherlands | 6% | 21% | 6% | 21% | 6% | 21% | 21% |
| Norway | 0% | 25%9 | 0% | 25% | 25% | ||
| Poland | 8%10 | 23% | 5%
8%11 |
23% | 5% | 23% | 23% |
| Portugal | 6% | 23% | 6% | 23% | 6% | 23% | 23% |
| Romania | 5% | 19% | 5% | 19% | 5% | 19% | 19% |
| Serbia | 10% | 20% | 10% | 20% | 10% | 20% | 20% |
| Slovakia | 20% | 20% | 20% | 20% | 10% | 20% | 20% |
| Slovenia | 9,5% | 22% | 9,5% | 22% | 9,5% | 22% | 22% |
| Spain | 4% | 21% | 4% | 21% | 4% | 21% | 21% |
| Sweden | 6% | 25% | 0%
6% |
25% | 6% | 25% | 25% |
| Switzerland | 2,5% | 8% | 2,5% | 8% | 2,5% | 8% | 8% |
| United Kingdom | 0% | 20% | 0% | 20% | 0% | 20% | 20% |
1 Daily published newspapers if the informative content encompasses at least 25.000 words per edition (excluding newspapers with more than 50% of the content used for advertising). The rate for newspapers other than daily published newspapers whose informative content encompasses at least 25.000 words per edition (unless more than 50% of content is used for advertising) is 13%.
2 Newspapers issued by publishers having a status of media or by publishers for which there is no obligation to adopt the status of media under a special regulation.
3 Only for science magazines. The rate for magazines other than science magazines (unless more than 50 % of contents is used for advertising) is 13%.
4 Books with professional, scientific, artistic, cultural and educational content; textbooks for pedagogical, primary, secondary and tertiary education.
5 The rate for newspapers containing mainly publicity, private advertisements or erotic/pornographic material is 20%. 6 The rate for periodicals containing mainly publicity, private advertisements or erotic/pornographic material is 20%. 7 Provided that they are sold on subscription for a period of at least one month.
8 Provided that they are sold on subscription for a period of at least one month.
9 Zero-rating for periodicals applies if supply is, in the main (at least 80 per cent), made to regular subscribers, or if the periodical is distributed to members of an association, or if the content is predominantly political, literary or religious.
10 23% for titles with ad/editorial ratio over 67%.
11 23% for titles with ad/editorial ratio over 67%. The rate for specialized magazines with circulation less than 15.000 is 5%, and 8% for general interest magazines.
12 “Electronic publications being books, newspapers and periodicals, supplied electronically, but excluding electronic publications which wholly or predominantly are devoted to advertising, or consist wholly or predominantly of audible music or video content.”(section 41(b) Finance Act 2018).
13 audio books, books and similar printed matter, other than books and similar printed matter referred to in paragraphs(a) and (b), supplied electronically but which excludes publications wholly or predominantly devoted to advertising and excluding also publications wholly or predominantly consisting of video content or audible music : Legal Notice 434 of 2018 in the Official Gazette.
14 “books, newspapers, and periodicals either on physical means of support or supplied electronically or both (…)” other than publications devoted to advertising or video content or audible music, and not included in article 4 (see annotation15), (article 3 of the proposition de loi modifiant l’arrête royal n° 20, du 20 juillet 1970, fixant les taux de la taxe sur la valeur ajoutée et déterminant la répartition des biens et des services selon ces taux en ce qui concerne certaines publications).
15 0% rate applied to periodical e-publications defined in article 4 of law above (same conditions as print publications for periodicals).
16 For books either on physical means of support or supplied electronically or both (…), other than publications wholly or predominantly devoted to advertising or other than publications wholly or predominantly consisting of video content or audible music.
17Daily and weekly newspapers of general information, under the conditions provided for in the Circular Letters 82/1970 and 21/1993 (for instance: published at least 48 times per year).
18 Daily and weekly newspapers