COMPENDIUM CULTURAL POLICIES AND TRENDS IN EUROPE
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Measures to Support Book Markets in Europe*

For more information see individual country profiles: 

Chapter 4.2.3 "Culture / Creative Industries: Policies and Programmes"
Chapter 5.1.5 "Tax Laws" 

Legend: √ = Yes and X = No
N/A =  information not available
 

Countries

% VAT

Fixed Book Price

Direct public funding to book publishers

For books

General level

Albania

0%

20%

x

x

Armenia

20%

20%

x

x

Austria

10%

20%

Azerbaijan

18%

18%

x

Belgium

6%

21%

x

x

Bulgaria

20%

20%

Canada

13%

5-15%

x

Croatia

0%

23%

Denmark

25%

25%

x

Estonia

5%

20%

x

Finland

8%

22%

x

x

France

5.5%

19.6%

x

Georgia

18%

18%

x

Germany

7%

19%

x

Greece

4.5%

19%

Hungary

5%

25%

x

x

Ireland

0%

21.5%

x

Italy

4%

20%

x

x

Latvia

21%/10%**

21%

x

Lithuania

5%

21%

x

FYR of Macedonia

5%

18%

x

Malta

5%

18%

x

x

Moldova

0%

20%

x

Monaco

5.5%

19.6%

x

x

Netherlands

6%

19%

x

Norway

0%

25%

x

Poland

0%

22%

x

x

Portugal

5%

20%

x

Romania

7%

19%

x

Russia

10%

18%

x

San Marino

0%***

0%****

x

Serbia

8%

18%

x

Slovakia

10%

19%

x

Slovenia

8.5%

20%

x

Spain

4%

16%

Sweden

6%

25%

x

Switzerland

2.4%

7.6%

x

x

UK

0%

17.5%

x

N/A

Ukraine

0%*****

20%

x

Source:      Council of Europe/ERICarts, Compendium of Cultural Policies and Trends in Europe, 12th edition, 2011.
*                No data available for Holy See and Liechtenstein due to the special nature of this country.
**               Reduced VAT of 10% is applied to educational literature and Latvian literature.
***              0% on books published in San Marino; 2% on books imported by the shopkeeper, included in the cover price.
****             San Marino has no VAT regime on goods and services; indirect taxation is levied on imported goods at an average rate of 17%.
*****           Till 2015 according to government decision.