Are books exempt from VAT in Norway?
Printed books, e-books, audiobooks and books ordered from abroad.
Short answer
Yes, books are exempt from VAT in Norway when they are sold to the reader, and since 2019 the exemption has also covered e-books. Books you order from abroad for your own use are free of both VAT and customs duty. Large book orders must still be declared.
Why
- The VAT Act exempts sales of books, including electronic books, at the last stage of sale, as Skatteetaten quotes the rule in a statement on section 6-4.
- Skatteetaten says the exemption for e-books was introduced in 2019 to put digitally published books on an equal footing with printed books.
- Tolletaten says you pay neither customs duty nor VAT on books for your own use, and the exemption usually also covers newspapers, comics in book form and audiobooks with the same content as a printed book.
Details
Skatteetaten counts as e-books publications that consist mainly of text and still images and are not news services or electronic periodicals. According to the preparatory works to the law, streaming of audiobooks is also meant to be exempt. A shipment of books from abroad worth NOK 3,000 or more is still free of VAT, but it must be declared, and the carrier will charge a fee for this.
Tip
If you want to avoid the declaration and the carrier's fee, keep each book order from abroad below NOK 3,000.
What may differ
Tolletaten does not treat sheet music booklets or photo books as books, and the exemption does not cover a book sold together with another product as one unit at a joint price.
Common misconception
Since 2024 you pay VAT on everything you buy online from abroad, books included.
What actually happens
The 2024 change removed the NOK 350 limit for goods in general, but Tolletaten still treats books for your own use as free of VAT and customs duty.
People also ask
- Do you pay VAT on books in Norway?
- Are e-books VAT-free in Norway?
Sources
This answer is for reference only. Rules can change, so check Skatteetaten and Tolletaten before you order.
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