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

Verified 23 December 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

Strict price fixing (single price system)

The selling price of a book, paper or digital, to the public is fixed by the publisher or importer.

When the book is offered for sale nine, the retailer (the seller) has the obligation to respect this fixed price. This is known as the " single price ”.

Regardless of the distribution network (bookshop, supermarket, online sales, point of sale in stations...), the retailer must not deviate from the selling price set by the publisher or importer. Any price increase or reduction is prohibited.

This scheme shall also apply to the publisher himself when he sells his books directly to the final consumer.

However, the single price system does not apply to audiobooks (physical or digital) or second-hand books. The price is freely fixed by the seller.

FYI  

Since December 23, 2023, any seller offering simultaneously on the sale of new and second-hand books shall be required to carry the mention “ opportunity ” on all second-hand books (including fairs, trade fairs, markets and online platforms).

Launch Price

The publisher can fix 2 selling price to the public, which shall apply successively, in 2 phases :

  • For the first phase, called the launch period, the publisher can set a launch price attractive. Retailers are obliged to respect this price, which during the launch period is the only valid selling price to the public.
  • For the second phase, the publisher sets the final selling price. This price should not be used as a benchmark in the first phase, it is prohibited to show the launch price as a discount to the final selling price.

Please note

Where a launch price is applied, the publisher must inform the retailer within at least 15 days before any change in tariff, to enable it to mark the copies.

Subscription price

When a publisher has doubts about the success of a book's sales, he can decide to condition publication of the book on a sufficient number of subscriptions. Subscribers purchase a book in advance that is randomly released and then benefit from a preferential price called “ subscription price ”.

The subscription period is necessarily limited in time and it ceases once the book is available in bookstores. Where the work is physically available, any mention of the subscription price shall be prohibited.

Please note

If the book does not appear because there are not enough subscriptions, subscribers must be reimbursed.

Up to 5% off

In case of sale in store or distance purchase with withdrawal in store, the retailer is authorized to practice up to 5% discounts on the sale price of the book. Specifically, with this discount, it can charge an effective selling price to the public of between 95% and 100% the price fixed by the publisher or importer.

The retailer may grant the discount of 5% by cash discount, after a certain amount of purchases (loyalty card), marking a new price next to the initial selling price. It may also apply a systematic discount, up to 5%, on a whole part of its stock or to make categorical discounts, depending on the quality of the client (teacher, student).

In principle, any rebates exceeding 5% is forbidden. High sales times (back to school, end of year parties) or book events (national or regional fairs) do not allow retailers to give discounts higher than 5% authorized by law.

By way of exception, the retailer may apply a discount of up to 9% the price when the book is purchased by the following persons :

  • The State and local authorities
  • Educational, vocational or research institutions
  • Representative trade unions and company committees
  • Legal entities operating libraries open to the public (e.g. local authorities, universities, associations, etc.).

Discount of more than 5% for school books

The retailer may engage in a discount greater than 5% (discount of his choice) for the purchase of school books by the following:

  • State, local and regional authorities and educational institutions
  • Associations facilitating the acquisition of school books for their members (e.g. parents' associations, students' associations, etc.). Associations can purchase these books at a preferential price and pass this discount on to their members only.

The concept of " school books ' refers to textbooks and their instructions for use, as well as to workbooks and practical exercises which supplement them or to sets of sheets which replace them, regularly used in primary, secondary and preparatory education at colleges and in training courses for higher technical qualifications, and designed to meet a program defined or approved beforehand by the ministers concerned.

Please note

The class or level of education must be printed on the cover or title page of the book.

The fact that the purchase of a book is prescribed by a teacher does not confer on that teacher the status of a school book. Thus, the acquisition of a large number of copies of the same title by a teacher does not justify the grant of a discount greater than 5%.

Balances on unsold books

The retailer may charge lower prices than the selling price to the public (freely determined price) on the books published or imported for more than 2 years, and whose last supply was at more than 6 months.

The period of 2 years runs from the first day of the month following that of legal deposit. As a reminder, the deposit must be made at the latest on the day of circulation of the book.

In parallel, the 6 months is calculated from the entry date of the book in the store (not the invoice date). If a book has been in stock for more than 6 months, but a copy of the same title and collection is acquired by the bookseller in the meantime, this book will not be eligible for a discount greater than 5%.

Since October 7, 2023, the delivery costs shall be €3 minimum for any order for new books with a value less than €35.

For orders for books greater than €35, shipping costs remain subject to almost free of charge (€0.01 minimum).

For mixed baskets (e.g. books + appliances), €3 minimum shipping costs are due as long as the value of the books is less than €35.

This pricing applies even if you subscribe to a delivery service (or a loyalty program) offered by the seller.

Please note

Where it is necessary to separate the elements of the same order into several separate packages, the shipping cost shall be €3 minimum for each package in which the value of the new books present is less than €35.

Value added tax (VAT) is levied on the sale and rental of books at a reduced rate of 5.5% (2.1%in Corsica, Guadeloupe, Martinique and Reunion).

The reduced rate applies to books on all types of physical media and those provided by download, including audio books.

Please note

The reduced rate to 5.5% also covers books such as maps and geographical atlases, music scores, photography collections, restaurant-hotel guides, children's coloring books...

In contrast, the normal rate of 20% remains applicable to publications (books, newspapers, magazines) which, because of their pornographic or violent nature, are prohibited from sale to minors, from exposure to public view or from advertising.

The price set by the publisher or importer must be made public whatever the nature of the book (comic book, dictionary, art book).

Where the retailer charges a lower selling price (within the legal limit of 5%) at the price fixed by the publisher, the reference price must appear alongside the reduced price.

The publisher or importer must indicate the public price on the outer cover of the book, by printing or labeling, in an apparent manner. The presence of a bar code cannot be sufficient, the price of the work must be indicated in euros (including VAT).

Please note

As for the price, several mandatory particulars must also appear on the book (name and address of publisher and printer, reference toISBN: titleContent, date of legal deposit...).

In the case of books forming part of a homogeneous price collection (pocket collections...), the marking of the price on the book itself is not necessary if there is a code (stars, categories...), but the price corresponding to each of these categories must be displayed, very legibly, at the place of sale, so that the public can easily read it.

The sign bearing these prizes must be prominently displayed and close to the relevant collections.

In the case of vacuum-packed books, books bound together by a transparent plastic film, or books packed together, the price may also be clearly indicated on the packaging. However, the price of each book in the lot must be indicated on them.

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, distributor, professional or trade union organization, technical service provider, etc.).

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:

  • Proof of registration to the NNE less than 3 months old and up to date of the latest amendments
  • 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:

  • Proof of registration to the RNE of less than 3 months, up to date of the last modifications (except for bookshops having 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.

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