VAT rules for printing
You may be surprised to know there are numerous printed items which VAT is not applied (zero rated).
We work with a number of charities, organisations and sole traders who are unable to claim back VAT on purchases – and so this makes a big difference. With the knowledge of what does and doesn’t attract VAT you can tailor your marketing spend to achieve an extra 20% from your budget. Just for you guys we have put together a table of various items and show whether VAT will be applied or not.
WILL have VAT applied
Menu Templates (self completion)
WILL NOT have VAT applied
Holiday and Tourist Guides
Leaflets (see note below)
Menus (fully printed)
Price Lists (fully printed)
Wine Lists (fully printed)
In order for a leaflet to be Zero Rated it must:
However, if the leaflet is used for any of the following purposes it will attract VAT.
VAT free advertising and goods associated with donations for charities
Your charity can advertise VAT-free in any medium that communicates with the public, such as a newspaper or television, providing the advert is placed on someone else’s time or space. This means that if someone charges your charity for an advert, for example in their magazine or on a radio programme or for displaying a poster on their premises, they don’t have to charge you VAT.
The VAT relief does not cover costs for advertising in your own media – for example in your charity’s own magazine, on your own website, or on your own T-shirts etc.
Adverts qualifying for the relief can be on any subject, including staff recruitment. Charities can also purchase pre-printed collecting boxes, envelopes and appeal letters at the zero rate.
Low cost lapel stickers, emblems and badges that you might give as an acknowledgment of a donation can also be supplied to you at the zero rate. Find out more in VAT Notice 701/58 below.
If we produce a package of printed material for your charity, some of which is zero-rated and some of which is standard-rated, we may be able to zero rate the entire package. This is known as the ‘package test’. Find out more by following the link at the end of this section