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Sale of books: sale price, right of return, label

Verified 07 April 2023 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Culture and Communication

The sale price to the public of a new book, printed or digital (e-pub) is unique. Its price is set by the publisher or importer. Retailers are not free to determine this price. The right of return is a commercial use that allows a bookseller to return an unsold book to its publisher. Libraries may be awarded labels (Independent Reference Library (LIR) or Reference Library (LR) for a period of 3 years and under certain conditions.

Book selling price

A new book must be offered for sale to a single price whatever the distribution network: bookshop, supermarket, press house, point of sale in stations, mail order (VPC).

The single price system applies to books whatever the medium physics : paper or digital (downloading, streaming, USB flash drive), including books with disks, films or slides that are not sold separately.

FYI  

audiobooks are not covered by the single price scheme.

When the book desired by the buyer is not in store, the bookseller must offer a unit order service with a withdrawal in store, without shipping to the buyer, as long as this book is commercially available.

This service is free of charge unless the buyer's request involves exceptional services (e.g. delivery of the book from the foreigner). These costs must be brought to the buyer's attention and his agreement is required before the order.

Importer of books published in the European Union fix a price which may not be lower than the original price, after deduction of an advantage obtained by the importer in the country of publication.

Books from non-EU countries are priced in line with the price set by the first importer. These rules apply in the case of sale on the Internet.

The price of the e-book, also set by the publisher, must be made known to the public. It may differ according to the content of the offer and its conditions of access or use.

FYI  

in the event of a change in the selling price by the publisher or importer, the new amount must be transmitted to the sellers at least 15 days before its entry into force.

The single price principle allows sellers to apply a discount of 5% maximum on the price fixed by the publisher or importer.

When the book is shipped to the buyer (online sale, order placed by phone), the discount of 5% is only allowed when the order is removed from the jukebox by the customer.

This restriction also applies to publishers who sell their works directly on the Internet, via their own website or a partner site.

The sale price of a book at home or in a point-of-sale is therefore that fixed by the publisher, without it being possible for the retailer to offer a discount of 5%.

However, the seller may in this case deduct an amount equivalent to 5% the price of the book, without this process making delivery free.

When the book is shipped to the buyer (e.g. order on the internet), the amount of the delivery costs to be borne by the buyer must be greater than €0.01.

In practice, the shipping costs paid by the buyer are therefore subject to a almost free of charge ”.

Please note

From October 7, 2023, the delivery costs will be set at €3 minimum for any order for new books with a value less than €35. For orders greater than €35, shipping costs will remain subject to almost free of charge (€0.01 minimum).

Books have a VAT: titleContent reduced. This is to:

  • 5.5% in mainland France,
  • 2.1% in Corsica, Guadeloupe, Martinique and Reunion.

These rates relate to the following transactions:

  • Sales of works supplied on any physical medium (printed or digital book)
  • Book rental activities
  • Direct sales of copies by the author himself (self-publishing, author-publisher activity, so-called authoritative publishing)

The normal level of 20% however, it remains applicable to publications which are prohibited from sale to minors (books, newspapers, magazines). This applies to pornographic or violent publications, publications which are prohibited from being displayed in public or from being advertised.

Please note

game periodicals are not subject to the reduced rate (e.g. crossword puzzles, arrow words).

Specific Buyers

The discount rule at 5% does not apply to the purchase of textbooks (textbooks and exercise books).

The discount for school books is free, and therefore not capped, for associations which facilitate the acquisition of such information for their members (parents' associations, for example).

Books sold, for their own use, may benefit from a discount limited to 9% of the selling price, excluding resale to the following:

  • State and local authorities
  • Libraries
  • Educational, vocational or research establishments
  • Representative trade unions and company committees

Launch price and subscription price

The subscription price is the selling price of a book that has not yet been published. The subscription, limited in time, cannot continue as long as the book is available in bookstores.

The publisher can set selling prices to the public that can change over time: the first price, called launch price, less than that which will be applied later, shall be valid only for a specified period.

Premium Sales

A bonus is a product or service, delivered for free on the occasion of a purchase.

Premium sales of printed books are permitted in one of the following cases:

  • They are offered at the same time and under the same conditions to all sellers
  • They concern works sold solely by brokerage, subscription or correspondence

For e-books, premium sales are possible if they are offered on the same terms to all e-book sellers in France.

Balances

Retailers may charge prices below the price set by the publisher (retail sales) only on books published or imported for more than 2 years (from the month following legal deposit) and whose last supply is more than 6 months old.

Books sold by mail order and subscription can be sold at a price lower than the price of the first edition from 9 months after the first edition has been sold (date of legal deposit).

The publisher or broadcaster may grant the retailer a discount that constitutes the retailer's profit margin.

This discount is negotiated on a contractual basis according to various criteria defined in the GTC: titleContent issued by the publisher or broadcaster, and depending on the type of works concerned.

The discount is generally between 25% and 40% the public selling price of the book.

The sale price of the book in euros and VAT included duty must be indicated on the 4th cover of the book (back of the book), either by printing or by labeling.

The label must also indicate the name of the publisher.

In the case of a subscription or mail order, the price may appear only on the sales documents or the catalog.

Advertising advertising prices below the selling price set by the publisher is prohibited outside the sales premises.

The selling price to the public of the books displayed in the shop window must be marked.

Reminder

in the event of a dispute concerning the application of the law on book prices, the book mediator may be seized by book professionals (retailer, publisher, broadcaster, distributor, professional or trade union organization, technical service provider, in particular).

Right of return of unsold books

The right of return is a commercial usage that allows a bookseller to return an unsold book. The book must be part of the service of sending to booksellers, by broadcasters of novelties or reprints. The book can be returned to the publisher, via the distributor.

The unsold items eligible for the right of return are:

  • The Office (service of sending to booksellers by broadcasters of novelties or reprints), except exceptions (school books for example). These books are included in the official grid, which indicates the quantity desired by the bookseller for each book.
  • The noted (additional order for works forming part of the office) generally benefits from the same conditions as the office.

Returned books must be in the same condition as when they arrived at the bookstore. They must not be damaged, labeled or marked.

On return, the packaging of the articles must be of the same quality as that used on the outward journey.

For the return to be effective, it must take place before the end of the return period. This is defined by the GTC: titleContent the dispenser. Its duration may be from 2 months to 1 year.

The works must also have been exhibited in bookshops for at least 2 months.

The returned package must contain, in addition to the articles, a document giving the following information:

  • Account Number
  • Contents of the package (titles of works, quantities, for example) 
  • Type of return carried out (new, exceptional authorization, in particular)

If the return is accepted, the bookseller receives a credit note (valid for 2-3 months) within one month of receiving the package.

Otherwise, the distributor must return the works, indicating the precise reason for his refusal.

Shipping costs are paid by the bookseller.

The distributor is responsible for the costs of shelling (destruction), re-routing to another place of sale or storage.

Independent Reference Library (LIR) and Reference Library (LR) labels

The Independent Reference Library (LIR) and Reference Library (LR) labels are issued for a period of 3 years independent bookstores that meet certain conditions. The LIR label allows an exemption from the territorial economic contribution (CET), subject to the deliberation of the local authorities concerned. Once certified, they can also apply for a grant for the valorization of funds in bookstores (VAL).

LiR Label

The LiR label may be applied for by any company that meets the following conditions:

  • Being a SMEs within the meaning of Community law
  • Do not have a frankness or exclusive distribution
  • Its capital must be held continuously at the level of 50% at least by natural persons or by a business whose capital is held by natural persons to the extent of at least 50 %
  • The sale of new books at retail shall constitute at least 50% of the CA: titleContent
  • Marketing must be carried out in a room which is freely accessible to the public 
  • 12.5% of the Board should be devoted to the remuneration of staff engaged in the sale of books (salaries, bonuses, social charges, etc.)
  • It offers quality and regular cultural activities all year round, given the diversity of the actions and the audiences affected.

Bookshops must also offer a diversified range of products, with at least:

  • 3,000 titles for specialized bookshops (which produce at least 50% of their CA in a single editorial field (other than general literature), except in the fields of "youth" and "comics"
  • 6,000 titles for specialized bookshops for young people or comics
  • 6,000 titles for general bookstores with less than €600,000 of CAHT: titleContent for retail sale of books
  • 10,000 titles for general bookstores with more than €600,000 of CAHT: titleContent in retail books.

LR Label

The company must meet the following conditions:

  • Not be linked to another company by a frankness 
  • The manager(s) of the bookshop, when they are not directly or indirectly majority shareholders of the company, must have full and complete freedom of decision as to the constitution and the day-to-day management of their assortment, which excludes any centralization or control of purchases 
  • The sale of new books at retail must constitute at least 70% revenue for general bookstores and 50% for specialized bookstores
  • Marketing must be carried out in a room which is freely accessible to the public 
  • 10% of turnover shall be used to remunerate staff engaged in the sale of books for companies whose turnover from the sale of new books is less than €600,000 (or 12.5% above this threshold).
  • It offers quality and regular cultural activities all year round, given the diversity of the actions and the audiences affected.

Bookshops must also offer a diversified range of products, with at least:

  • 3,000 titles for specialized bookshops (which produce at least 50% of their CA in a single editorial field (other than general literature), except in the fields of "youth" and "comics"
  • 6,000 titles for specialized bookshops for young people or comics
  • 6,000 titles for general bookstores with less than €600,000 of CAHT: titleContent for retail sale of books
  • 10,000 titles for general bookstores with more than €600,000 of CAHT: titleContent in retail books.

The label application must be addressed to the National Book Center (CNL), with a copy to the Regional Directorate for Cultural Affairs (Drac), before 1er May.

You must have created your personal account on the Digital Aid Applications Portal no later than 3 working days before the deadline for submitting applications

Digital portal for aid applications

You must submit the following documents:

  • RCS extract (Kbis) less than three months old and up to date with the latest changes
  • Complete tax book and all annexes for the year ended in N-1.
  • Accounting document specifying the breakdown of turnover by VAT rate
  • Inventory extract showing the total number of securities in stock of the institution at the close of the financial year N-1.
    In the case in particular where the number of securities is below the threshold required at the date of the inventory, any document proving that this threshold has been reached during the financial year concerned (stock status on several dates, intermediate inventory, etc.)
  • Breakdown of the activity of the company if it had more than one active establishment in the reference year;
  • Information on each legal person holding at least 25 % of the capital of the company operating the establishment and/or taking over part of the remuneration of the staff of the establishment.
  • Honor declaration in the event that the person(s) responsible for the bookshop is (are) not directly the majority shareholder(s) or if the capital of the company to which the establishment belongs is not majority owned by natural persons.

In the event of silence 1er September, that is equivalent to a decision to reject.

The label is granted per establishment and not for the bookshop company: a business with several establishments must apply for as many as for the establishments for which it applies for the label.

The LIR or LR label shall be issued for 3 calendar years which follow that of the application (of 1er January 2021 to December 31, 2023 for a 2020 application, for example).

To obtain the renewal of the label, a new application must be submitted before 30 April the year in which the label expires.

Bookshops labeled LIR may benefit from an exemption from the territorial economic contribution (TEC) (the TEC is composed of the company property tax (CFE) and the company value added tax (VAAC)).

This exemption is decided by the local authority on which the bookstore depends.

In order to benefit from the exemption, the establishment must deposit with the tax department on which it depends:

  • When an establishment or a change of operator is created, the initial declaration 1447-C-SD 
  • Each year, the declaration 1447-M before 2e working day after 1er May.

The exemption shall be subject each year to the following conditions:

  • You must have the ITA at 1er January of the taxation year 
  • A local authority deliberation introduced an exemption from the ETC no later than September of the previous year.

Booksellers with the LIR label or the LR label can apply for a grant for the development of bookshop funds (VAL aid) from the National Book Center (CNL).

To do this, a personal account must be created on the Digital Aid Applications Portal no later than 3 working days before the deadline for submission of applications.

Digital portal for aid applications

The following documents must be provided:

  • Extract Kbis less than 3 months old, updated with the latest modifications (except for bookshops that applied for the label in year N).
  • Full tax package, with all its annexes, for the year ended in the year preceding that of the application (N-1).
    For companies ending their financial year in the first half, shall file for tax purposes or, failing that, the accounting statements for the business year of year N as soon as it is available.
  • Photographs of thematic tables and showcases carried out during the reference exercise.
  • Recent photographs of the room (indoor, outdoor)

This aid is intended to support independent bookshops particularly active in the dissemination of books: diversification of the fund, training of staff, local cultural activities, advice and knowledge of the fund, reception and promotion of authors, in particular.

Grants awarded range from €3,000 and €8,000.

The files are examined annually by the commission in November.

Warning  

only complete dossiers meeting the eligibility criteria are presented to the committees. The deadline for the submission of dossiers is July 31, 2022.

Who can help me?

Find who can answer your questions in your region

  • Regional Directorate for Cultural Affairs (Drac)
  • National Book Center (CNL)

    http://www.centrenationaldulivre.fr

    By mail

    Hotel in Avejan

    53 rue de Verneuil

    75343 Paris Cedex 07

    By telephone

    +33 1 49 54 68 68

    By fax

    +33 1 45 49 10 21

FAQ