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HM REVENUE & CUSTOMS - VALUE ADDED TAX (VAT)

 

Zero Rated Print Products and Services

The following items which are supplied by most printers are Zero Rated. I.e. they are expempt from VAT.

  * Books
  * Booklets
  * Brochures
  * Catalogues
  * Directories
  * Flyers (to be distributed by hand)
  * Journals
  * Magazines
  * Manuals
  * Maps
  * Sheet Music
  * Newsletters
  * Newspapers
  * Pamphlets
  * Price lists (without an order form)
  * Timetables

 

VATable Print Products and Services

These next set of items are all VATable products and services so make sure to check explicitly that your quote includes VAT to avoid finding an extra percentage on your bill when you come round to paying!

  * Acceptance cards
  * Business cards
  * Calendars
  * Certificates
  * Compliment slips
  * Coupons
  * Delivery notes
  * Diaries, envelopes
  * Folders
  * Forms
  * Invitations
  * Invoices
  * Labels
  * Letterheads
  * Postcards
  * Posters
  * Questionnaires
  * Stationery
  * Stickers
  * Tickets
  * Transparencies

Also, services such as scanning, lamination and binding when not included with a print job, duplication of photographs, design, photography and photocopying are all VATable.

 

Leaflets and VAT (the special case)

Leaflets are a special case. To be zero rated they must satisfy a number of conditions: Firstly, they must convey information (i.e. have a significant amount of text) and be made for hand-held reading rather than display on a wall.

Secondly, they must be made of a single sheet of paper up to A4 size (or up to A2 size if printed on both sides of the unfolded sheet and then folded down to a final size smaller than A2).

Thirdly they must be a complete item not part of a larger item. And finally, to qualify as zero rated, leaflets should not be printed on a card stock of over 230gsm.

The other thing to consider is whether the leaflet contains a form. If more than a quarter of the printed matters constitutes a form the leaflet is VATable!