VAT on Printed Goods

Generally speaking, leaflets, flyers and booklets are not subject to VAT, whereas other printed items are. There are exceptions, however, and this section is intended to help you decide whether your item will be subject to VAT or not.

Of course, if you own a VAT-registered business then the VAT element is irrelevant as it can be claimed back. We supply VAT invoices with every order.

In brief

Essentially, a leaflet or flyer will attract VAT if:

it offers a discount or free gift/entry/drink etc.;
it is intended to be used as something other than a leaflet (eg. a calendar or placemat);
it has areas for completion that comprise more than 25% of the total area of the sheet.

Otherwise, the leaflet or flyer will be zero-rated for VAT.

More details

Would you prefer to see:

A quick checklist of about 400 common items and HMRC's interpretation of whether VAT applies to them
An extract of VAT Notice 701/10 which describes some basic tests to apply in determining whether your item is zero or standard rated
The complete VAT Notice from the HMRC website

Help with specific questions

Please call Freephone 0800 077 6467 if you have questions and would like free, no-obligation information and advice about whether your print project is likely to be subject to VAT.