Reading matter by rate
| Rate | What Revenue puts here |
|---|---|
| 0% | Certain books, e-books and audiobooks; certain newspapers and e-newspapers; a book of non-commissioned printed photographs, subject to conditions |
| 9% | Periodicals (magazines, journals) and certain e-periodicals, unless mostly advertising or mostly audio and video |
| 13.5% | Certain printed matter such as brochures, leaflets, catalogues and printed music (excluding books) |
| 23% | Other printed matter including stationery; exercise books; diaries (except certain yearbooks); books of stationery |
Books: 0% in print and on screen
Revenue’s zero rate page lists “certain books, e-books and audiobooks” and its printed matter page says “certain books, audiobooks and newspapers are subject to the zero rate”. The word “certain” is doing some work. Novels, textbooks, children’s books and reference books are the obvious cases. Items that look like books but are really something else do not qualify: a diary is a calendar and an exercise book is stationery. Revenue’s database entries for those read “standard rate”, and its further guidance on printed matter sets out the full test.
The practical result: a €15.99 paperback is €15.99 net. A €15.99 e-book is €15.99 net. There is no VAT to add or remove, and a bookshop’s VAT3 return shows those sales at 0% while still reclaiming the VAT on rent, shelving and the card terminal.
Newspapers, magazines and the 9% line
Newspapers and e-newspapers are zero-rated, on the same page as books. Periodicals are not. Revenue puts periodicals and certain e-periodicals at the 9% second reduced rate, and excludes two kinds of e-periodical from even that: those “wholly or predominantly devoted to advertising” and those that “consist wholly or predominantly of audio or video content”. A €6.50 monthly magazine therefore contains €0.54 of VAT; a €3.50 daily paper contains none. Use the 9% calculator for subscriptions.
Brochures, leaflets and sheet music: 13.5%
Revenue’s reduced rate page lists “certain printed matter such as brochures, leaflets, catalogues or printed music (excluding books)” at 13.5%. This is the rate a printer charges a business for a run of flyers or a product catalogue. Printed music is 13.5% unless it is supplied as a book. The 13.5% calculator handles printer quotes.
Stationery: 23%
Everything that is printed but not meant to be read cover to cover sits at the standard rate: exercise books, diaries, notebooks, books of stationery, books of tickets and coupons. Revenue’s exercise books entry reads “standard rate” with no remarks. The diaries entry adds that certain diaries or yearbooks may qualify for the zero rate, so a school yearbook with substantial reading content can be a book. For the back-to-school shop that means the textbooks are 0% and the copies, pens and folders are 23%.
Photography books
Revenue’s printed matter and photography page adds a niche case: the zero rate “may apply to a book consisting of non-commissioned printed photographs, subject to certain conditions”. A commissioned wedding album is a photographic supply, and photographic prints are at the reduced rate. Digitised photographs on disc or by download are 23%.
For booksellers and publishers
Zero-rated is not the same as unregistered. A bookshop above the €85,000 goods threshold must register even though almost all its sales carry 0%, and registering is usually worth it below the threshold because the input VAT comes back. Mixed shops selling books, magazines, stationery and coffee handle four rates: 0%, 9%, 23% and 9% again for the hot coffee. The registration guide covers the thresholds and the VAT3 guide covers the return. Every rate is on the VAT rates page.