Orders of service are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: not laminated; no more than a quarter of it is space to fill in (HMRC VAT Notice 701/10, paragraph 3.3).
PRIVATE & CONFIDENTIAL
Not a penny for me. I'll sit quietly at the back.
Orders of service
0% VAT
HMRC names orders of service as zero-rated. They're read on the day and not designed to be kept.
Orders of service are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: not laminated; no more than a quarter of it is space to fill in (HMRC VAT Notice 701/10, paragraph 3.3). HMRC names orders of service as zero-rated. They're read on the day and not designed to be kept.
When would orders of service be charged at 20% VAT?
The zero rate applies as long as it's: not laminated; no more than a quarter of it is space to fill in. If one of those isn't true, it's likely to be standard-rated at 20%.
Is the design and artwork for orders of service zero-rated too?
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.
Where does this come from?
HMRC VAT Notice 701/10, paragraph 3.3, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗
