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Flyers/leaflets Folded flyers Posters Brochures Letterheads Compliment slips Business cards Envelopes Stickers Event tickets Postcards Other printed matter (Free) Design services

VAT on flyers/leaflets

Most of our products are standard rated (20%) for VAT.
However leaflets are an exemption and are qualified to be zero-rated for VAT.

Whether a particular product qualifies as a leaflet depends on several factors.

Products qualify as leaflets (and therefore are zero-rated) if they:
  • consist of a single sheet of paper not greater than international standard A4 in size (larger publications up to A2 size can be zero-rated provided that they are printed on both sides, folded down to A4 size or smaller and meet the other conditions)
  • are intended to be held in the hand for reading by individuals (rather than for hanging up for general display)
  • convey information
  • are complete (and not a part work)
  • are supplied in sufficient quantity (at least 50 copies) to permit general distribution
  • are printed on limp paper, and
  • will either be of an ephemeral nature (designed to be read a few times and then thrown away) or be designed to accompany some other product or service, for example an instruction leaflet.

Items printed on stiff paper and card are not automatically excluded from the definition of leaflets. However we do regard the use of stiff paper and card as an indicator that the items have a function which would exclude them. For example if the item's main function were designed to be kept or used for a specific purpose in its own right, rather than as ancillary to another supply, it would not be a leaflet.

Examples of items that would not be leaflets would be those designed to be used for any of the following:
  • as a calendar
  • to obtain admission to premises (for example: free admission with this flyer)
  • to obtain a discount on goods or services (for example: show this flyer and receive 10% discount)
  • as reference material, or
  • primarily for completion or return.

Not sure?
Give us a call: 020 8144 6623
Or send us your question(s): info@ukprintfactory.co.uk

Read more about zero-rating of printed matters on the website of HMRC