France Consults on VAT Rate for Audiobooks After Conseil d’État Ruling

• France’s tax authority has opened a public consultation from July 29 to September 30, 2026, on updated guidance for the VAT rate on books.
• The revision follows a July 16, 2026 Conseil d’État ruling in the SAS Lunii case.
• The court held that dedicated audiobook devices with pre-loaded stories count as a physical medium for audiobooks.
• As a result, these devices qualify for the reduced 5.5% VAT rate for books instead of the standard 20% electronics rate.

Source: vatcalc.com

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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