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This guide provides insights on VAT payments when purchasing from Print and recommends additional resources to help you fulfil your VAT obligations.

While we can guide you on transactions, the decision of whether or not to pay VAT isn't within our purview.

For authoritative information on this matter, consult HMRC, the government department overseeing VAT collection. For further assistance, visit the gov.uk page titled 'VAT: general enquiries' to get in touch with HMRC.

Is VAT applicable to printed materials?

While VAT applies to certain printed items, it doesn't for others.

Comprehensive details regarding VAT applicability on printed materials can be located on the government's official website.

While the HMRC guidelines might be somewhat intricate to navigate swiftly, there are user-friendly sites like isitvatable.com that provide clearer lists specifying which print items are VAT-chargeable.

Below, you'll find our general list indicating which of our products might incur VAT. However, please note that laws and guidelines can evolve, so we always advises consulting with HMRC if you're uncertain about your VAT obligations.

VAT rates at a glance

Here are some examples of print products that are zero rated and those that are not:

When is a Flyer or Leaflet zero-rated?

To qualify for VAT zero-rating, a Flyer or Leaflet must adhere to the following criteria:

1. Informational Content: It should be designed primarily to convey written information, which means it should feature substantial text within its design. Items meant predominantly for display are not included.
2. Not a Voucher, Ticket, or Invitation: The item should not serve as a ticket, invitation, or a discount voucher.
3. Size Restrictions: In its folded or collapsed state, its size should be A4 or smaller.
4. Writable Space Limitation: If the flyer or leaflet includes a section for writing, this section should not cover more than 25% of the total printed area.

Should you be uncertain, always consult with HMRC or a VAT specialist to ensure compliance.

How is VAT applied to various printed items?

The determination of whether printed materials are zero-rated is largely based on their intended purpose and functionality:

1. Zero-Rated Items: Items primarily designed for conveying written information generally qualify for zero-rating. This category typically includes:
   • Books
   • Booklets
   • Leaflets
   • Brochures
   • Catalogues
2. Standard-Rated Items: Items that are predominantly meant for display often attract the standard VAT rate. Examples are:
   • Posters
   • Calendars
   • Certificates
3. Business-Related Items: Items that serve as tools or aids for businesses are also standard-rated. This encompasses:
   • Presentation Folders
   • Business Cards
4. Stationery & Writable Items: Products that are purposed for writing or are used as stationery fall under the standard VAT rate. This category includes:
   • Letterheads
   • Compliment Slips
   • Postcards
   • Greetings Cards
   • Invitations
5. Special Cases: While a novel or a guidebook, meant to provide information, would be zero-rated, a book with blank spaces intended for user input, like a Diary, Notebook, or Notepad, would be standard-rated and thereby VATable.

It's essential to note that the final authority on VAT determinations for printed materials is HM Revenue & Customs (HMRC) in the UK. If you're uncertain or believe your item might be in a gray area, it's always recommended to seek guidance directly from HMRC.

Do Charities Incur VAT on Printed Materials?

While charities are typically VAT registered and benefit from a reduced VAT rate for specific goods and services, they are also granted exemptions on several products.

In the realm of print, many printed and branded items fall under the exemption that relieves charities from VAT obligations for "advertising." As stated in the VAT Notice 701/1, paragraph 6:

"The supply of advertising to a charity is zero-rated. The zero rating encompasses advertisements on any topic, inclusive of those for staff recruitment."

This provision further lists materials such as printed collection boxes, envelopes, appeal letters, stickers, emblems, and badges as instances of items that are zero-rated when supplied to charities.

However, it's always prudent for charities to consult with a VAT expert or directly with HMRC to ensure that their specific printed materials qualify for the exemption.