No VAT on our brochures or flyers

Rules, rules, rules…. There have always been a lot of complicated rules regarding VAT on printed items. In the last couple of years HMRC have clarified theses rules which means we can now remove VAT on our flyers and brochures.

We have summarised this information below. If you have any queries please get in touch with one of our account handlers who will be able to help.

VAT rules for Flyers:
We do not charge VAT on flyers on 300gsm and under.
They must be A4 sized and under. (Can be A2 folded down to A4 and under and meet other conditions)
They must not laminated or encapsulated.
Not die cut.
We must be printing more than 50 copies.

HMRC state that to qualify for VAT zero rating a leaflet must be of ‘ephemeral nature’ which means the leaflet must be deigned to be read a few times and then thrown away. Therefore leaflets which are intended to be displayed in shop windows would be classes as posters and would be subject to VAT.

We charge VAT if:
The flyer includes data capture and to be written on (such as a form or a section to be completed and returned) .
The flyer intends to be used to gain entry to an event or premises such as a ‘Free Entry with this leaflet’ – as it will be regarded as a ticket.
The flyer intends to be used to get discount of goods or services such as 10% off with this leaflet etc.
The flyer is to be used to accompany another product or service. For example an instruction leaflet it will be vat exempt BUT if the leaflet is designed so its intended to be kept or used for a specific purpose in its own right, like a Calendar for example, then it would not be VAT exempt.

Booklets & Brochures are also VAT exempt!
– Saddle Stitched
– Perfect Bound
– Wiro Bound

Except for:
– Books of plans or drawings for industrial, architectural, engineering, commercial or similar purposes.
– Products that are essentially stationery items for example diaries and address books.

VAT will still be charged on all deliveries and design.