Printed matter and e-publications ― overview

Produced by Tolley

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

  • Printed matter and e-publications ― overview
  • What kinds of printed matter and e-publications can be zero-rated?
  • What is the treatment of production services related to printed matter?
  • How do the principles of single and multiple supplies affect publications?
  • What other points related to publications are worth considering?
  • Practical points ― printed matter and e-publications

Printed matter and e-publications ― overview

The supply of a number of types of printed matter (but not all) is zero-rated in the UK. The zero-rating also extends (with effect from 1 May 2020) to supplies of certain electronic publications such as e-books and online magazines.

For in-depth commentary on the legislation and case law in this area, see De Voil Indirect Tax Service V4.273.

What kinds of printed matter and e-publications can be zero-rated?

Zero-rated printed matter and e-publications can fall into the following categories:

  1. books, booklets, brochures, pamphlets and leaflets (see the Printed matter and e-publications ― books, booklets, brochures, pamphlets and leaflets guidance note)

  2. newspapers, journals and periodicals (see the Printed matter and e-publications ― newspapers, journals, periodicals, picture and painting books guidance

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