The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the VAT treatment of services supplied in order to produce printed matter.
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.
HMRC splits the print production process into five stages. These are:
production of goods
The following table provides and summarises HMRC’s understanding of the stages that need to be followed to produce printed items and the VAT treatment applicable to each stage.
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