What does zero-rated mean for printing?
In short
Zero-rated means VAT is charged at 0%, so there is no VAT to pay. In printing, leaflets, folded leaflets, booklets and brochures are zero-rated where they meet HMRC's conditions.
Zero-rated means an item is in the VAT system but taxed at 0%, so no VAT is added to the price. Some printed matter is zero-rated under HMRC's VAT Notice 701/10; most other print is standard-rated at 20%. Every price on fPrint includes any VAT due.
When a leaflet qualifies
Under paragraphs 3.3 and 3.4 of Notice 701/10, a leaflet is zero-rated when it:
- is a single sheet no larger than A4, or up to A2 if printed on both sides and folded down;
- is printed on limp paper rather than stiff card;
- is supplied in a quantity of at least 50 copies;
- is mainly for reading, with any completion areas or tear-off parts taking up 25% or less of the page.
Booklets and brochures are zero-rated under the same notice.
Zero-rated and standard-rated print
| Product | VAT |
|---|---|
| Leaflets and flyers | 0% where they qualify |
| Folded leaflets | 0% where they qualify |
| Stapled booklets | 0% |
| Business cards, letterheads and compliment slips | 20% |
| Posters, stickers, correx boards and banners | 20% |
What to check
Our leaflets meet the size, paper and quantity conditions as sold. Whether a design is mainly a form is down to your artwork, so if more than a quarter of your leaflet is an order form or coupon, contact us before ordering. Our VAT on printing page covers the rules in full.