VAT on Printing
Is there VAT on printing? Leaflets and booklets meeting HMRC Notice 701/10 are zero-rated; business cards, posters and signs are 20%. Product by product.
Some printing has no VAT. Leaflets, folded leaflets, brochures and booklets that meet HMRC's conditions are zero-rated: VAT is charged at 0%, so there is none on the price. Business cards, letterheads, compliment slips, posters, stickers, correx boards and banners are standard-rated at 20%.
The rules are in HMRC's VAT Notice 701/10: zero-rating of books and printed matter. This page summarises the parts that matter when you order print from us, with a link to the paragraph for each rule. Every price on fPrint already includes any VAT due.
Checked against Notice 701/10, Notice 700/24 and Notice 701/58 on 11 October 2026. This is general information, not tax advice. If your item is unusual, the notice or your accountant has the final word.
VAT on each product we sell
| Product | VAT rate | Why |
|---|---|---|
| Leaflets and flyers | 0% when they qualify | Leaflets are zero-rated printed matter if they meet the conditions below (para 3.3) |
| Folded leaflets | 0% when they qualify | A single A4 sheet folded to A5 or DL is still a leaflet (para 3.3) |
| Stapled booklets | 0% | Booklets, brochures, programmes and orders of service are listed as zero-rated (section 8) |
| Business cards | 20% | Listed as standard-rated (section 8) |
| Letterheads | 20% | "Letter headings" are listed as standard-rated stationery (section 8) |
| Compliment slips | 20% | Listed as standard-rated (section 8) |
| Posters | 20% | Sheets meant for public display are standard-rated (para 4.1) |
| Stickers | 20% | Stickers and labels are listed as standard-rated (section 8) |
| Correx boards | 20% | Signs are not printed matter for reading; we charge 20% |
| Roller banners | 20% | Display material, not printed matter for reading; we charge 20% |
| PVC banners | 20% | Display material, not printed matter for reading; we charge 20% |
| Foamex boards | 20% | Signs are not printed matter for reading; we charge 20% |
| Aluminium composite signs | 20% | Signs are not printed matter for reading; we charge 20% |
The notice has a table of common printed items and their VAT liability (section 8). Signs and banners are not on it, and HMRC warns that an item missing from the table should not be assumed to be zero-rated. That is why we charge VAT at 20% on them.
What zero-rated means
Zero-rated is not the same as exempt. A zero-rated item is a taxable supply with VAT at 0%, so there is simply no VAT on the price. You do not have to claim anything or fill in a form to get the 0% rate. It applies because of what the item is.
When is a leaflet zero-rated?
HMRC says whether an item is a leaflet is a matter of fact and impression. It lists the features a leaflet normally has in paragraph 3.3:
| HMRC condition (para 3.3) | What it means | Our leaflets and folded leaflets |
|---|---|---|
| A single sheet of paper no larger than A4 | Larger sheets up to A2 also count if printed on both sides and folded to A4 or smaller | A6, A5, A4 and DL leaflets, and A4 sheets folded to A5 or DL |
| Printed on limp paper | HMRC gives no gsm limit. Stiff paper and card are not ruled out, but HMRC sees them as a sign of a different use. Laminated items are treated as made to be kept, so they are not leaflets | 135gsm and 170gsm paper, not laminated |
| Meant to be held in the hand and read | Not made to hang up for general display | Depends on your design |
| Conveys information | A promotion, a notice, an appeal, instructions | Depends on your design |
| Complete | A finished item, not one part of a series | Supplied as finished leaflets |
| At least 50 copies | Enough for general distribution | Sold from 100 copies per design |
| Ephemeral, or goes with another product | Read a few times and thrown away, or an instruction leaflet | Depends on your design |
Our leaflets and folded leaflets meet the size, paper and quantity conditions as sold. What the leaflet is for depends on your artwork, which is why the next rule matters.
The 25% rule for forms, coupons and vouchers
Many leaflets carry a reply slip, an order form or a tear-off voucher. A leaflet loses the 0% rate if it is mainly for filling in or tearing off. HMRC accepts that it is not mainly for that if 25% or less of its total area is blank space for completion and parts to be detached, added together (paragraph 3.4).
- A leaflet with a small coupon or discount voucher in one corner stays zero-rated.
- A leaflet with a tear-off reply slip stays zero-rated if the slip and any blank boxes take up 25% or less of the sheet.
- A leaflet that is mostly an order form, entry form or questionnaire is standard-rated.
- Anything designed to be sent back whole after it is filled in is always standard-rated.
To check a design, measure the areas for writing in and the parts to tear off, add them up, and compare the total with the whole sheet, counting both sides. If your design is close to the line, tell us before you order so we charge the right rate.
Brochures, pamphlets and booklets
Booklets normally have text or pictures bound in a cover (paragraph 3.1). The section 8 table lists booklets, brochures, pamphlets, catalogues, programmes and orders of service as zero-rated. A stapled booklet such as an event programme, a newsletter, a catalogue, an annual review or a funeral order of service is normally zero-rated, and our stapled booklets are priced on that basis.
Brochures and pamphlets are usually several sheets of reading matter fastened or folded together (paragraph 3.2). A single-sheet brochure can also qualify if it conveys information, has a good amount of text, is not mainly designed to hold other items and is supplied complete.
Items mainly for writing in, such as diaries, address books, order books and forms, are standard-rated even when they are bound like a booklet.
What is standard-rated, and why
These common items are listed as standard-rated in section 8 of the notice:
- business cards, appointment cards and other cards;
- letter headings, compliment slips and other stationery;
- posters, and sheets meant for public display generally (paragraph 4.1);
- stickers and labels;
- postcards, greetings cards, calendars, tickets, vouchers and coupons;
- menu cards.
Card is the common thread. Many card items were made standard-rated by name, so a business card is 20% even though it carries information.
Menus
HMRC lists menu cards as standard-rated, so a table menu on card, or a laminated one, carries VAT at 20%. A paper takeaway menu may still meet the leaflet conditions above, but it depends on the paper and the design. Please contact us before you order menus and we will tell you the rate we will charge.
Charities
Charities pay the same VAT as anyone else on most printing. Zero-rated leaflets and booklets are 0% for everyone, and standard-rated items are 20% for everyone.
There is a separate relief for charity advertising, in VAT Notice 701/58. It covers advertising time or space bought from someone else, such as a billboard or the side of a vehicle (paragraphs 2.1 and 3.1). It does not cover general stationery (paragraph 6.1), anything on the charity's own website (paragraph 3.7) or exhibition stands (paragraph 3.8). HMRC recommends that a charity gives the printer a written declaration and evidence of its charitable status (paragraphs 10.1 to 10.4).
If you think the relief applies to your order, contact us before you order with your charity number. Our guide to VAT relief for charities' printing explains it in more detail.
Mixed orders
An order can mix zero-rated and standard-rated items. VAT is worked out line by line, so zero-rated leaflets in the same basket as standard-rated business cards are each charged at their own rate. Your basket and your VAT invoice show the VAT on each line.
Delivery, proofs and other charges
Delivery. Delivery to UK mainland addresses is free, so there is no delivery charge and no VAT on delivery. For Northern Ireland, the Scottish Highlands and islands, the Isles of Scilly, the Isle of Man and the Channel Islands we quote delivery first. HMRC's rule is that a delivery charge follows the VAT liability of the goods delivered (Notice 700/24, section 2.2). Your quote shows the VAT on any delivery charge.
Manual proof and artwork services. A manual proof, checked by a person, and our artwork fix service are services, not printed matter. We charge VAT on them at 20%, whatever the product. The fee, including VAT, is shown in your basket.
How we show VAT
- Every price includes VAT. Product pages, the basket and checkout show prices including any VAT due, worked out per product.
- Business buyers can switch to ex VAT. Use the VAT switch to see prices without VAT. The amount you pay is the same either way.
- Every paid order has a VAT invoice. fPrint is a trading name of Four Point Digital Limited, VAT number GB409288574. The invoice shows the net price, the VAT rate and the VAT for each line. Open it from your order page or from the link in your order confirmation email.
If your business is VAT registered, the VAT on standard-rated items is normally input tax you can reclaim in the usual way. There is no VAT to reclaim on zero-rated items. Your accountant can confirm how this applies to you.
Questions
Is there VAT on leaflets and flyers? Not if they meet HMRC's conditions in Notice 701/10, paragraph 3.3. A zero-rated leaflet is a single sheet up to A4 (or up to A2 printed on both sides and folded to A4 or smaller), on limp paper, meant to be read, complete and ordered in at least 50 copies. Areas for filling in or tearing off must take up 25% or less of the sheet. Our leaflets meet the size, paper and quantity conditions as sold.
Why do my leaflets show 0% VAT when my posters show 20%? HMRC treats them differently. Leaflets are made to be held and read, so they can be zero-rated. Posters are sheets meant for public display, which paragraph 4.1 of Notice 701/10 makes standard-rated, even when they carry the same information. Each product in your basket is charged at its own rate, and your VAT invoice shows the rate on each line.
Is there VAT on booklets and brochures? Normally not. Booklets, brochures, pamphlets, catalogues, programmes and orders of service are listed as zero-rated in the section 8 table of Notice 701/10. Our stapled booklets are priced at 0% VAT. The exception is a booklet made mainly for writing in, such as a diary, an order book or a form, which is standard-rated.
Is there VAT on business cards? Yes, at 20%. The section 8 table of Notice 701/10 lists business cards as standard-rated, along with appointment cards, postcards and other cards. Our business card prices include that VAT. If your business is VAT registered, you can normally reclaim it using the VAT invoice for your order.
My leaflet has a discount voucher or a tear-off form. Is it still zero-rated? It is if the parts to tear off and the spaces to fill in take up 25% or less of the total area, added together (paragraph 3.4). A small voucher in one corner is fine. A leaflet that is mainly an order form, or is meant to be sent back whole after it is filled in, is standard-rated. Tell us before you order if your design is close to the line.
Are takeaway menus zero-rated? HMRC lists menu cards as standard-rated, so menus on card or laminated menus carry VAT at 20%. A paper takeaway menu may meet the leaflet conditions instead, depending on the paper and the design. Please contact us before you order menus and we will confirm the rate we will charge, so there are no surprises on your invoice.
We are a charity. Is our printing VAT-free? Charities pay the same VAT as anyone else on most printing: zero-rated leaflets and booklets are 0% for everyone, and posters, banners and stationery are 20%. A separate relief in Notice 701/58 covers advertising in someone else's time or space, such as a billboard. Contact us before you order with your charity number if you think it applies.
Do I pay VAT on delivery? Not on UK mainland orders, because mainland delivery is free. For Northern Ireland, the Scottish Highlands and islands, the Isles of Scilly, the Isle of Man and the Channel Islands we quote delivery before you order. Under Notice 700/24, a delivery charge follows the VAT liability of the goods delivered, and your quote shows the VAT on any delivery charge.
Can I get a VAT invoice and reclaim the VAT? Yes. Every paid order has a VAT invoice from Four Point Digital Limited, VAT number GB409288574, showing the net price, VAT rate and VAT for each line. Open it from your order page or the link in your confirmation email. If your business is VAT registered, you can normally reclaim the VAT on standard-rated items. There is none to reclaim on zero-rated items.
Can I see prices without VAT? Yes. Prices are shown including VAT by default, because that is what most customers pay. Business buyers can use the VAT switch to see prices excluding VAT instead. The total you pay does not change. Your basket and VAT invoice always show both the net price and the VAT for each line.
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