French VAT Rules for Books, Audiobooks, and Digital Publications

• A reduced VAT rate of 5.5% applies to books that meet the fiscal definition, including their sale, rental, and transfer of rights.
• The 5.5% rate also covers audiobooks and digital books delivered online or on physical media.
• Printing-related services directly performed on books, such as graphic composition, printing, and binding, also qualify for the reduced rate.
• The standard 20% VAT rate applies to items that are not considered books, such as catalogs, directories, timetables, blank diaries, and cut-out/constructive works.

Source: bofip.impots.gouv.fr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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