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

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

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.

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