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EU: VAT on Audio Books

Commissioner Kovacs has issued a reply to petitioners on their concerns on the VAT rate being applied to CD books in Sweden. According to the Commissioner, audio books are not “books”, as defined in the VAT Directive.

A “book” is defined in the VAT Directive as “a major number of sheets, usually including written or printed text, stitched along one of the sides”.

According to the Commissioner, it clearly indicates that the printed information is accessed by reading, not by listening. The Commissioner went on to say that if a Member State wishes to provide an incentive for the consumption of culture by promoting the purchase of audio books, it should do so while respecting Community Law.

A copy of the Commissioner's reply is available at
http://ec.europa.eu/commission_barroso/kovacs/press_corner/press_releases/documents/Letter_public_audio booksEN.pdf