Under EU harmonized law, VAT exemptions can be used in well-defined areas, including book sales. It is true that there are states that have negotiated an exemption for books under the accession agreements, either a full VAT exemption or a so-called super-reduced VAT rate below 5%. Therefore, in the past, the United Kingdom could completely exempt books from VAT, and Luxembourg and Spain can now apply a VAT rate of 3% and 3% respectively. 4%. It is true that books can be included in the reduced VAT rate, which can only be applied by a Member State in the range of 5-15%. In the Czech Republic, therefore, books are currently at the lowest rate of 10%, to which electronic books have been transferred since 1 May 2020.