Audiobook Speakers Qualify for Reduced VAT, Not Standard Rate

• The French Council of State ruled that audio-book storytellers for children are subject to 5.5% VAT, not 20%.
• The device is treated as the physical medium of the included audiobooks, since buyers mainly want the preloaded audio content and it is inseparable from the device.
• The tax administration’s prior view that the speaker had an independent purpose was annulled.
• This ruling does not automatically extend to tablets or other devices used to read e-books.
• In general, books remain taxed at 5.5% regardless of format, including paper, e-books, and audiobooks, unless extra non-accessory functions change the tax treatment.

Source: cyplom.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.

---

---