Advertising-led e-publications are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 9.2.
PRIVATE & CONFIDENTIAL
Everything appears to be in order. Twenty per cent, please.
Advertising-led e-publications
20% VAT
E-publications that are more than half advertising, audio or video don't get the zero rate. Note the printed version of a brochure is still 0%, it's only the digital one that loses out.
Advertising-led e-publications are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 9.2. E-publications that are more than half advertising, audio or video don't get the zero rate. Note the printed version of a brochure is still 0%, it's only the digital one that loses out.
Where does this come from?
HMRC VAT Notice 701/10, paragraph 9.2, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗
