A Guide To VAT

There are some odd complexities to the rules on VAT and printed literature. You may discover some of the work we invoice is not liable for value added tax.

Whether printed matter can be can be zero-rated depends upon its content and it’s physical characteristics. Many people understand that books – for example – are zero rated but newspapers, leaflets, brochures and pamphlets are also exempt. Example items of goods that should carry VAT are: Stationery (Letterheads, Compliment Slips & Business Cards), Posters, Envelopes, Folders, Invites, Post Cards, etc.

Publications

Goods/Services   Rate    
Stationery 20%  
Posters 20%  
Folders 20%  
Business Cards
20%  
Invoices 20%  
Note Books
20%  

Packaging

Photo Albums

20%

20%

 

Publications

Goods/Services   Rate   Link  
Books 0% hmrc
Childrens books 0% hmrc
Maps & charts 0% hmrc
Magazines 0% hmrc
Newspapers 0% hmrc
Printed music 0% hmrc 
Publications 0% hmrc

Printing

Goods/Services   Rate   Link  
Brochures 0% hmrc
Leaflets 0% hmrc
Pamphlets 0% hmrc

 


 

POSTAGE

Goods or services: 
Direct-mail postal services meeting all the conditions of VAT Notice 700/24 3.2 and 3.3

VAT rate: 
Outside the scope of VAT

More information: VAT Notice 700/24  


Goods or services: 
Postage, packing and delivery within the UK included in the sales contract but charged for separately, eg mail order

VAT rate: 
The same rate as the goods being delivered or posted

More information: 
Postage, packing and delivery within the UK charged as an optional extra is always standard-rated VAT Notice 700/24

Goods or services: 
Public postal services provided by the Royal Mail under a universal service obligation

VAT rate: exempt

More information:
Standard Royal Mail first and second class services for example.


Goods or services: 
Other postal services that are not subject to a universal service obligation

VAT rate: Standard-rated

More information: 
Supplies that are not subject to regulation.