E-publications are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: not more than half advertising, audio or video; an e-book, e-magazine, e-newspaper or e-journal (not a standalone map or sheet music); not for filling in (an e-diary is 20%) (HMRC VAT Notice 701/10, section 9).
E-publications
0% VAT
An e-book, e-magazine or e-newspaper gets the same zero rate as the printed version.
0% as long as it's:
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E-publications are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: not more than half advertising, audio or video; an e-book, e-magazine, e-newspaper or e-journal (not a standalone map or sheet music); not for filling in (an e-diary is 20%) (HMRC VAT Notice 701/10, section 9). An e-book, e-magazine or e-newspaper gets the same zero rate as the printed version.
The zero rate applies as long as it's: not more than half advertising, audio or video; an e-book, e-magazine, e-newspaper or e-journal (not a standalone map or sheet music); not for filling in (an e-diary is 20%). If one of those isn't true, it's likely to be standard-rated at 20%.
If your printer does the design, typesetting or finishing as part of the same zero-rated print job, that work can be zero-rated too. Design bought separately from a studio is a standard-rated service.
HMRC VAT Notice 701/10, section 9, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗