Internet retailers are subject to the same tax collection requirements as any other retailer. Lulu collects sales taxes and VAT (value-added tax) in the following ways.


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US Sales Tax

In the United States, sales tax is calculated based on the current applicable rates of the order’s destination, the total selling price of each individual item, and the shipping charges of an order. As of 07/31/24, Lulu collects sales tax for orders delivered to ALL US states and the DC area EXCEPT* the following:

  •     Delaware DE
  •     Mississippi MS
  •     Montana MT
  •     New Hampshire NH
  •     North Dakota ND
  •     Oregon OR


*In Alaska, we collect sales tax for localities (or jurisdictions) that have started collecting sales tax as they become members of the Remote Sales Tax legislation. For a current list of localities that have joined, please see the Alaska Remote Sales Tax Information Portal.


Canadian Sales Taxes

Canadian Goods and Services Tax (GST) are applied to items with destinations in Canada. Provincial Sales Tax (PST), Harmonized Sales Tax (HST), or Québec sales tax (QST) may also be applied, depending on the item(s) and destination.


Australian GST

Effective 07/01/2022 Australian Goods and Services Tax (GST) are applied to items with destinations in Australia including print and eBooks. 


European VAT

Lulu's products are intended to be sold as supplies to private consumers. At this time, our invoice system cannot receive and store business clients' VAT information, therefore all sales include VAT.


Lulu collects Value Added Tax (VAT) in all European Union countries and charges the VAT rate of the buyer’s shipping country for orders within the EU per the European Union (EU) VAT rules.


United Kingdom

Lulu collects and remits VAT in the United Kingdom exclusive of product pricing on our products in which the laws of the United Kingdom deem required. Lulu Press, Inc. VAT registration number in the UK is GB975093585.


France

Lulu collects and remits VAT in France exclusive of product pricing on our products in which the laws of France deem required. Lulu Press, Inc. VAT registration number in France is FR90524670213.


Poland

Lulu collects and remits VAT in Poland exclusive of product pricing on products in which the laws of Poland deem it required. Lulu Press, Inc. VAT registration number in Poland is PL5263302161.


Ireland    

Lulu collects and remits VAT in Ireland exclusive of product pricing on products in which the laws of Ireland deem it required. Lulu Press, Inc. VAT registration number in Ireland is IE3686100MH.


European Union Distance Sales

Unless otherwise noted, effective July 1, 2021, Lulu collects VAT at the rate applicable to that country, exclusive of product pricing, in the following additional EU countries. Lulu collects on all physical products using OSS (FR90524670213) and IOSS (IM2500024850) registered through France and collects on eBooks and Services using OSS (EU372038612) registered through Ireland.

  • Austria
  • Estonia
  • Malta
  • Belgium
  • Finland
  • Portugal
  • Bulgaria
  • Greece
  • Romania
  • Croatia
  • Hungary
  • Slovakia
  • Cyprus
  • Latvia
  • Slovenia
  • Czechia
  • Lithuania
  • Spain
  • Denmark
  • Luxembourg
  • Sweden
  • Italy (as of 11/01/2023)
  • Germany (as of 11/01/2023)
  • Ireland (as of 11/01/2023)
  • Netherlands (as of 01/01/2024)


Prior to the above, Lulu collected VAT on European Union countries in the following ways: 


Prior to January 01, 2024, Lulu collected and remitted VAT in the Netherlands, exclusive of product pricing.  Lulu Press, Inc. Vat registration number in the Netherlands was NL824278410B01.


Prior to November 01, 2023, Lulu collected and remitted VAT in Ireland, Germany, and Italy, exclusive of product pricing. Lulu Press, Inc. VAT registration number in those countries were: Ireland IE3686100MH, Germany 205/5927/4608, Italy IT07301070962.


Prior to July 1, 2021, Lulu collected French Distance Sales VAT for sales to customers in EU countries where the annual sales threshold had not yet been met.  These rates were applied to items printed in France and sold/delivered to a customer in another country. The following EU countries were subjected to the distance VAT French rates:

  • Bulgaria
  • Croatia
  • Cyprus
  • Czech Republic
  • Estonia
  • Greece
  • Hungary
  • Latvia
  • Lithuania
  • Luxembourg
  • Malta
  • Romania
  • Slovakia
  • Slovenia


Note: For tax purposes, electronically delivered products (eBooks, downloads and some services) are considered shipped to your credit card billing address if a shipping address has not been entered.