Legal Deposit and ISBN: What Self-Published Authors Need to Know

Published February 27, 2026
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You have written your book, designed a beautiful cover, formatted the interior, and uploaded everything to Amazon KDP. You click publish and celebrate. But have you taken care of the legal side? Depending on where you live and where your book is distributed, you may have obligations you have never heard of: legal deposit, ISBN registration, and tax declarations. Ignoring these requirements can lead to fines, lost legal protections, and missed opportunities for discoverability.

This guide walks you through everything a self-published author needs to know about legal deposit, ISBN, ISSN, and the tax and legal considerations that come with publishing a book in 2026. Whether you are based in France, the United States, the United Kingdom, Canada, or Australia, you will find specific, actionable information for your country.

What Is Legal Deposit?

Legal deposit is a legal requirement in many countries that obliges publishers to send one or more copies of every published work to designated national libraries or institutions. The purpose is to preserve the nation's cultural and intellectual heritage. Libraries that receive legal deposits build comprehensive archives of everything published within their jurisdiction, ensuring that future generations have access to the full record of a country's publishing output.

Legal deposit laws have existed for centuries. France introduced the concept in 1537 under Francis I. Today, nearly every country in the world has some form of legal deposit legislation. The specifics vary widely: some countries require deposit of all formats including ebooks and audiobooks, while others focus only on printed works. Some impose penalties for non-compliance, while others rely on voluntary cooperation.

For self-published authors, the key question is whether legal deposit applies to you. In most countries, the answer is yes. If you are the publisher of record — and as a self-published author, you are — then you are legally responsible for fulfilling deposit requirements. The fact that you used a print-on-demand service like Amazon KDP does not exempt you.

Important Distinction: When you publish through KDP with a free Amazon ISBN, Amazon is listed as the "imprint" but you remain the publisher of record. Legal deposit obligations typically fall on the publisher, which means they fall on you. Do not assume Amazon handles this on your behalf — they do not.

Legal Deposit by Country

France — Bibliotheque nationale de France (BNF)

France has one of the oldest and most rigorous legal deposit systems in the world. The depot legal is governed by the French Heritage Code (Code du patrimoine, articles L131-1 to L133-1) and applies to all works made available to the public in France, regardless of how they are published.

Here is what French self-published authors need to know:

The BNF deposit also triggers the assignment of your book in the French national bibliography and makes it discoverable through the BNF catalog (catalogue.bnf.fr). This is a significant benefit: libraries, researchers, and booksellers use the BNF catalog to find and order books. Completing your legal deposit is not just a legal obligation — it is a discoverability opportunity.

Step-by-Step: BNF Registration for French Authors
  1. Go to depotlegal.bnf.fr and create a publisher account (compte editeur).
  2. Fill in your publisher information: name (your name or your imprint name), address, SIRET number if you have one.
  3. Declare your new publication: enter the title, author name, ISBN (if you have one), format, page count, publication date, and subject category.
  4. Print the deposit slip (bordereau de depot) generated by the system.
  5. Send two physical copies of your book, along with the printed deposit slip, to the BNF address listed on the slip.
  6. Keep a copy of the deposit slip for your records. The BNF will send you an acknowledgment of receipt.
The entire process is free. The only cost is printing and shipping the two copies.

United States — Library of Congress

In the United States, legal deposit is handled by the Library of Congress under the mandatory deposit provision of U.S. copyright law (17 U.S.C. 407). The rules are somewhat different from the French system:

Registering your copyright with the Library of Congress provides important legal protections. In the event of copyright infringement, a registered work is eligible for statutory damages and attorney's fees, which makes legal action far more practical. For self-published authors, copyright registration is one of the most valuable and underutilized tools available.

United Kingdom — British Library

The UK's legal deposit system is governed by the Legal Deposit Libraries Act 2003. It requires publishers to deposit copies with the British Library and, upon request, with five other deposit libraries.

Canada — Library and Archives Canada (LAC)

Canada's legal deposit is governed by the Library and Archives of Canada Act. It applies to all Canadian publishers, including self-published authors.

Australia — National Library of Australia

Australia's legal deposit is governed by the Copyright Act 1968 (section 201). Australian publishers must deposit copies with the National Library of Australia and their state or territory library.

ISBN: What It Is and When You Need One

ISBN stands for International Standard Book Number. It is a unique 13-digit identifier assigned to every edition of a book. The ISBN system is managed internationally by the International ISBN Agency and administered in each country by a designated national agency.

Every distinct edition of your book needs its own ISBN:

The ISBN encodes information about the publisher (the "registrant element"), which is why the choice between a free KDP ISBN and a purchased ISBN matters so much.

Free KDP ISBN vs. Purchased ISBN

When you publish a paperback or hardcover through Amazon KDP, Amazon offers to assign a free ISBN to your book. This sounds like a great deal, and for many authors it is. But there are significant trade-offs you should understand before deciding.

Free KDP ISBN — Pros:

Free KDP ISBN — Cons:

Purchased ISBN — Pros:

Purchased ISBN — Cons:

Our Recommendation: If you plan to sell exclusively on Amazon and are just getting started, the free KDP ISBN is a perfectly reasonable choice. If you are building a long-term publishing business, plan to distribute widely, or want your own imprint name, invest in purchased ISBNs. Buying a block of 10 or 100 dramatically reduces the per-ISBN cost and gives you flexibility for future titles.

ISSN for Serial Publications

While ISBN identifies individual book titles, ISSN (International Standard Serial Number) identifies serial publications — works that are published in a continuing series with no predetermined end. Think magazines, academic journals, annual reports, and periodical newsletters.

As a self-published author, you might need an ISSN if you publish:

ISSN is free in most countries. In the United States, you apply through the Library of Congress ISSN Center. In France, the ISSN Centre is the international headquarters located in Paris. The application process is straightforward: submit information about your serial publication and receive an ISSN within a few weeks.

Note that a book series where each title is a standalone work (like "Coloring Adventures Volume 1, Volume 2, Volume 3") typically uses individual ISBNs for each volume, not an ISSN. ISSN is reserved for true serials where the content is ongoing and interconnected.

Tax and Legal Considerations for Self-Published Authors

Publishing a book is a commercial activity, and commercial activities come with tax obligations. Here are the key considerations self-published authors should be aware of.

Business Registration

In most countries, if you are earning income from book sales, you should register as a business entity or declare the income as self-employment income. In France, this typically means registering as an auto-entrepreneur (micro-entreprise) or under the regime des artistes-auteurs. In the United States, you report self-publishing income on Schedule C of your tax return. In the UK, you register as self-employed with HMRC.

VAT and Sales Tax

Books are subject to VAT (Value Added Tax) in the European Union, though most EU countries apply a reduced rate. In France, printed books carry a VAT rate of 5.5%, while ebooks are taxed at the same reduced rate since 2012. In the United States, sales tax rules vary by state — some states exempt books from sales tax while others do not. When you sell through Amazon KDP, Amazon typically handles sales tax collection on your behalf, but you are responsible for reporting the income.

Royalty Income Reporting

Income from book sales is taxable income regardless of the amount. Amazon KDP will issue a 1099-MISC or 1099-NEC if your royalties exceed $600 in a calendar year (for U.S.-based authors). International authors should complete the relevant tax interview in their KDP account to ensure proper withholding rates under applicable tax treaties.

Deductible Expenses

Self-published authors can typically deduct business expenses related to their publishing activities. These may include:

Tax Tip: Keep meticulous records of all publishing-related expenses from day one. Even if your book sales are modest, these deductions can offset your royalty income and reduce your tax liability. Use a dedicated bank account or credit card for publishing expenses to simplify record-keeping at tax time.

Copyright Protection

In most countries, copyright protection is automatic upon creation of the work. You do not need to register your copyright for it to exist. However, formal copyright registration (available in the United States through the Copyright Office for $65) provides significant legal advantages, including the ability to claim statutory damages in infringement cases. In France, legal deposit with the BNF serves as evidence of your publication date, which can be useful in copyright disputes.

Putting It All Together: A Checklist for Self-Published Authors

Here is a practical checklist to help you navigate the legal and administrative side of self-publishing:

  1. Decide on your ISBN strategy: Free KDP ISBN for Amazon-only distribution, or purchased ISBNs for wide distribution and professional branding.
  2. Register as a publisher: If purchasing ISBNs, set up your publisher account with your national ISBN agency (Bowker in the U.S., AFNIL in France, Nielsen in the UK, LAC in Canada).
  3. Fulfill legal deposit: Identify the legal deposit requirements for your country and send the required copies to the designated institutions.
  4. Register your copyright: If you are in the U.S., file for copyright registration through copyright.gov. The small fee provides outsized legal protection.
  5. Set up your tax structure: Register as a business entity or sole proprietor, and set up a system for tracking income and expenses.
  6. Complete your KDP tax interview: Ensure your tax information is current in your KDP account to avoid excessive withholding or reporting issues.
  7. Keep records: Maintain copies of all deposit receipts, ISBN assignments, tax filings, and expense receipts.

Ready to Publish Your Book?

Now that you understand the legal requirements, use our tools to create professional book interiors, covers, and descriptions — everything you need to publish with confidence.

Build Your KDP Interior

Country-Specific ISBN Agencies

For quick reference, here are the national ISBN agencies where self-published authors can register and obtain ISBNs:

If your country is not listed, search for "[your country] ISBN agency" or visit the International ISBN Agency website (isbn-international.org) for a complete directory of national agencies.

Final Thoughts

Legal deposit and ISBN management might not be the most exciting parts of self-publishing, but they are among the most important. Fulfilling your legal deposit obligations preserves your work in national archives, makes it discoverable through library catalogs, and establishes an official record of your publication. Choosing the right ISBN strategy affects your professional credibility, distribution flexibility, and long-term publishing career.

Take the time to understand the requirements for your country, set up your accounts with the relevant agencies, and build these administrative steps into your publishing workflow. The few hours you invest now will save you from complications, fines, and missed opportunities down the road.

Your book deserves to be properly registered, properly protected, and properly discoverable. Make sure it is.