VAT For Printing Leaflets

Leaflets can come in many forms and as such, often serve more than one purpose. Therefore, their VAT rating and whether you have to pay an extra tax on your leaflet printing, depends largely on how it is perceived your leaflet will be used.

Generally leaflets are a single sheet of paper, usually A4, but leaflets printed to A2 can still be zero rated if they are folded down to an A4 size and printed on both sides. Leaflets are printed to be read, rather than pinned up as an advertising display. Leaflets will also convey information, are complete by themselves, are supplied in a quantity higher than 50 copies to allow for distribution, are printed on limp paper and are designed to be read several times and thrown away, or designed to be read and kept, as instructions for a product for example.

The above descriptors fit most types of leaflets printed and leaflets in these categories are generally VAT zero rated, as are some leaflets printed on card, because even though being printed on card implies another use, these leaflets are not automatically charged VAT because of their stock.

Printing projects not classed as leaflets are documents such as calendars, tickets, discount vouchers, as these items are designed to be kept and used again, rather than read and discarded or filed away, as a leaflet is defined.

Leaflets under the definition above are to be VAT zero rated. However, leaflets which are display in a window are then classed as posters, leaflets which act as a discount voucher are to be kept and used and are not exempt from VAT, leaflets which are designed to gain the recipient entry to an event or venue are also charged VAT as they are being kept and used again.

Also, leaflets which are laminated are seen to be intended to be kept and will be charged with a VAT of 17.5% as lamination allows for the leaflet to be more durable and be kept to last.

For more information about how to make sure your leaflet printing is not subject to VAT, contact Print Compare now.