VAT on Books and Printed Products

When Does the 9% VAT Rate Apply

Many books qualify for the reduced Dutch VAT rate of 9%, particularly publications with an educational, literary, scientific or artistic purpose. Certain services directly related to the production of new books may also qualify for the reduced VAT rate.

Whether a publication qualifies ultimately depends on its content and intended purpose. The applicable VAT rate is determined by the Dutch Tax Administration.

When Does the 21% VAT Rate Apply?

Printed products with a predominantly commercial or promotional purpose are generally subject to the 21% VAT rate.

Services such as graphic design, desktop publishing (DTP), and repairing or rebinding existing books are also usually subject to the standard VAT rate.

If you are unsure which VAT rate applies to your project, we are happy to advise you.

Ordering as a Private Individual or a Business

If you place an order as a private customer in the Netherlands, Dutch VAT will always be charged.

If you order as a Dutch business, Dutch VAT also applies. Depending on your circumstances, this VAT may be deductible through your VAT return.

Customers in Belgium or Other EU Countries

If you are ordering as a business established in another EU country, such as Belgium, and you have a valid VAT number, we can usually apply the reverse charge mechanism. In that case, your invoice will be issued without Dutch VAT, and the VAT will be accounted for by your company in your own country.

If you are ordering as a private customer from Belgium or another EU country, Dutch VAT will generally be charged.

If you are unsure whether VAT can be reverse charged, please contact us. We will be happy to check this before confirming your order.

Customers Outside the European Union

Orders shipped outside the European Union may be subject to different VAT regulations, import duties or local taxes, depending on the destination country.

We will gladly advise you on the applicable regulations before production starts.

Questions about VAT?

VAT regulations for books and printed products can vary depending on the specific circumstances of your order. We are happy to help you determine which VAT treatment is likely to apply.

If the delivery of the books is outside of the Netherlands the reversed charge arrangement might be applicable to you. We can then supply a 0% VAT invoice for you.

Feel free to contact us for tailored advice on your print project.

Calculate your book (+tax) printing price

For definitive tax advice, we recommend consulting your accountant or local tax authority.

Disclaimer:
The information on this page is provided for general guidance only and cannot be considered legally binding. VAT legislation may change, and the applicable VAT rate depends on the specific circumstances of each order. The final VAT treatment is subject to applicable tax legislation and the assessment of the relevant tax authorities.