Is there VAT on digital publications for filling in?
Digital publications for filling in are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, paragraph 9.6. An e-publication that's mainly for filling in, like an e-diary, is standard-rated. (Digital children's colouring books are the exception.)
Where does this come from?
HMRC VAT Notice 701/10, paragraph 9.6, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗
