The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note examines the zero-rating which extends to the supply of electronic publications (with effect from 1 May 2020).
For in depth commentary on the legislation and case law in this area, see De Voil Indirect Tax Service V4.273C.
For an overview of the VAT status of printed matter and e-publications more broadly, see the Printed matter and e-publications ― overview guidance note.
From 1 May 2020, it is possible to zero-rate publications which are supplied electronically and which fall into the following categories:
books, booklets, brochures, pamphlets and leaflets (see the Printed matter and e-publications ― books, booklets, brochures, pamphlets and leaflets guidance note)
newspapers, journals and periodicals (see the Printed matter and e-publications ― newspapers, journals, periodicals, picture and painting books guidance note)
children’s picture books and painting books (see the Printed matter and e-publications ― newspapers, journals, periodicals, picture and painting books)
VATA 1994, Sch 8, Group 3, Item 7
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