RCB/64/09 VAT treatment of postal services—ECJ decision in TNT Post UK LtdRevenue & Customs Brief, Issue 64. 15 October 2009EU law provides a mandatory exemption from VAT for supplies of postal services made “by the public postal services”. In the UK, the application of this provision is limited to Royal Mail and covers all of Royal Mail's postal services. All other postal operators–both before and after full deregulation of the postal sector in the UK on 1 January 2006–are required to charge VAT at the standard rate on their services.Following a legal challenge to the scope of the exemption
Revenue & Customs Brief, Issue 64. 15 October 2009
EU law provides a mandatory exemption from VAT for supplies of postal services made “by the public postal services”. In the UK, the application of this provision is limited to Royal Mail and covers all of Royal Mail's postal services. All other postal operators–both before and after full deregulation of the postal sector in the UK on 1 January 2006–are required to charge VAT at the standard rate on their services.
Following a legal challenge to the scope of the exemption
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