Printed matter - production services

By Tolley
VAT_tax_img2

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Printed matter - production services
  • Five stages
  • VAT treatment of production work
  • Specialist services

This guidance note provides an overview of the VAT treatment of the services supplied in order to produce a printed item. This note should be read in conjunction with the Zero-rated - supplies of printed matter and Printed matter - single or multiple supplies guidance notes.

Five stages

There are five production stages that must be followed in order to produce a printed item. These are:

  • preliminary work
  • preparatory work
  • producing the printed item
  • post-production work
  • alterations
VAT treatment of production work

The following provides an overview of the stages that need to be followed to produce certain printed items and the applicable VAT treatment.

More on Zero-rated supplies: