Standard rate or Zero rate VAT when it comes to printing?
One of the most frequently asked questions to our Customer Service Team relate to the VAT charged on their invoice and that it wasn’t as expected by our client. We’ve summarised a majority of the items that often fall into this dispute category below, either based on the standard rate of VAT (20% at the time of writing) and zero-rated or exempt (non-vatable).
Subject to VAT
Acceptance cards | Correspondence cards | Manuscripts | Score cards |
Account Books | Coupon books | Medical records | Scrap books (blank) |
Address books | Coupons | Membership cards | Scrolls (hand-written) |
Albums | Credit cards | Memo pads | Seals |
Amendment slips | Delivery notes | Memorial cards | Shade cards (unless they contain substantial printed text) |
Announcement cards | Diaries (unused) | Menu cards | Share certificates |
Appointment cards | Dividend warrants | Microfiche | Stamp albums (whether completed or not) |
Autograph albums (uncompleted) | Dressmaking patterns | Microfilm | Stationery |
Badges | Engineers’ plans | Music rolls | Stationery books |
Bags, paper | Envelopes | Note books, pads and paper | Stickers |
Ballot papers | Exercise books | Order books and forms | Swatch books |
Bankers’ drafts | Fashion drawings | Paper, unprinted | Swatch cards |
Bibliographies | Flash cards | Parts of books | Sweepstake tickets |
Billheads | Folders | Pattern cards | Tags |
Bills of lading | Football pool coupons | Photograph albums | Temperature charts |
Bills of quantity (blank) | Form letters | Photographs | Tickets |
Binders | Forms | Plans Standard-rated | Time cards and sheets |
Bingo cards | Framed decorative maps | Playing cards | Tokens Standard-rated (but see paragraph 5.4) |
Biorhythm charts | Games | Poll cards | Toys |
Blotters | Globes | Pools coupons | Transcripts |
Book covers | Graph paper | Postcards (whether completed or not) | Transfers |
Book marks | Greetings cards | Posters | Transparencies |
Book tokens | Index cards | Price cards and tags | Visiting cards |
Bookmakers’ tickets | Inlay cards for cassette, CD or video | Printed pictures | Vouchers |
Business cards | Insurance cover notes | Questionnaires | Wall charts |
Calendars | Invitation cards | Receipt books and forms | Waste paper |
Certificates | Invoices | Record books | Wills |
Cheques and cheque books | Labels | Record labels | Winding cards |
Cigarette cards | Letter headings | Record sleeves | Wrapping paper |
Cloakroom tickets | Letters (handwritten) | Registers | Wreath cards |
Colour cards | Log books (blank) | Rent books | |
Compliment slips | Lottery tickets and cards | Reply-paid coupons and envelopes | |
Copy books | Manuscript paper | Reproductions of paintings |
Zero-rated for VAT
Accounts (fully printed) | Circulars | Loose leaf books | Programmes |
Advertising leaflets | Colouring books (children’s) | Magazines | Rag books (children’s) |
Agendas (fully printed) | Comics | Mail order catalogues | Recipe books |
Almanacs | Company accounts and reports | Manuals | Road maps |
Amendments (loose-leaf) | Crossword books | Maps | Scrap books (completed) |
Annuals | Diaries (completed) | Memoranda of association (completed in booklet form) | Ships’ logs (completed) |
Antique books | Dictionaries | Missals | Sports programmes |
Antique maps | Directories (completed) | Monographs | Staff journals |
Articles of association (complete in booklet form) | Election addresses | Music | Text books |
Astronomical charts | Encyclopaedias | Music scores | Theses |
Atlases | Football programmes | Newspapers | Timetables (in book or leaflet form) |
Autograph books (completed) | Geological maps | Orders of Service | Topographical plans |
Bills of quantity (completed) | Handbills | Painting books (children’s) | Tracts |
Booklets | Holiday and tourist guides | Pamphlets | Trade catalogues |
Books | Hydrographical charts | Periodicals | Trade directories |
Brochures | Hymn books | Picture books | Travel brochures |
Bulletins | Instruction manuals | Poster magazines | |
Catalogues | Journals | Prayer books | |
Charts (geographical or topographical) | Leaflets | Price lists (fully printed leaflets or brochures) |
Carriage and VAT
If an order is primarily zero-rated or exempt for VAT, then the carriage applied to that order shall also be zero-rated.
The information in this article has been taken from HM Revenue & Customs and was only correct at time of publication. For more information, visit the VAT section of https://www.gov.uk.
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