Digital publications can be 0% or 20% VAT in the UK depending on the job (HMRC VAT Notice 701/10, section 9). An e-book, e-magazine, e-newspaper or e-journal that's mostly reading: 0% VAT. A standalone map, chart or piece of sheet music: 20% VAT. Something to fill in, like an e-diary or digital planner: 20% VAT. Mostly advertising, or mostly audio or video: 20% VAT.
PRIVATE & CONFIDENTIAL
Interesting. I'll need the particulars.
Digital publications
It depends
Since May 2020, e-books, e-magazines, e-newspapers and e-journals are zero-rated like their printed versions. Other digital files aren't.
Digital publications can be 0% or 20% VAT in the UK depending on the job (HMRC VAT Notice 701/10, section 9). An e-book, e-magazine, e-newspaper or e-journal that's mostly reading: 0% VAT. A standalone map, chart or piece of sheet music: 20% VAT. Something to fill in, like an e-diary or digital planner: 20% VAT. Mostly advertising, or mostly audio or video: 20% VAT. Since May 2020, e-books, e-magazines, e-newspapers and e-journals are zero-rated like their printed versions. Other digital files aren't.
How do I know which VAT rate applies to digital publications?
An e-book, e-magazine, e-newspaper or e-journal that's mostly reading: 0% VAT. A standalone map, chart or piece of sheet music: 20% VAT. Something to fill in, like an e-diary or digital planner: 20% VAT. Mostly advertising, or mostly audio or video: 20% VAT.
Where does this come from?
HMRC VAT Notice 701/10, section 9, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗
