Sell sheets and fact sheets are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: A4 or smaller (or up to A2 if printed both sides and folded down to A4); not laminated; at least 50 copies; no more than a quarter of it is space to fill in or a bit to tear off; not designed to be filled in and sent back whole (HMRC VAT Notice 701/10, paragraph 3.3).
PRIVATE & CONFIDENTIAL
One sheet. Zero per cent. Noted.
Sell sheets and fact sheets
0% VAT
Leaflets are zero-rated. A sheet you pick up, read and bin (or one that comes with a product) is exactly what the zero rate is for.
0% as long as it's:
A4 or smaller (or up to A2 if printed both sides and folded down to A4)
Not laminated
At least 50 copies
No more than a quarter of it is space to fill in or a bit to tear off
Sell sheets and fact sheets are usually zero-rated (0% VAT) in the UK, but only if they meet HMRC's conditions: A4 or smaller (or up to A2 if printed both sides and folded down to A4); not laminated; at least 50 copies; no more than a quarter of it is space to fill in or a bit to tear off; not designed to be filled in and sent back whole (HMRC VAT Notice 701/10, paragraph 3.3). Leaflets are zero-rated. A sheet you pick up, read and bin (or one that comes with a product) is exactly what the zero rate is for.
When would sell sheets and fact sheets be charged at 20% VAT?
The zero rate applies as long as it's: a4 or smaller (or up to a2 if printed both sides and folded down to a4); not laminated; at least 50 copies; no more than a quarter of it is space to fill in or a bit to tear off; not designed to be filled in and sent back whole. If one of those isn't true, it's likely to be standard-rated at 20%.
Is the design and artwork for sell sheets and fact sheets 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 ↗
