Not all printed
matter has a VAT liability. A lot of promotional literature is zero-rated.
Listed below are the most common printed items that I produce and
their VAT status according to HM CUSTOMS AND EXCISE Notice 701/10.
For more the most up to date information you can visit http://www.hmce.gov.uk.
Artwork and design produced by Impression/Bighorse.co.uk including
digital media and websites are currently vat free as we are not
vat registered. Printed materials, sourced items such as photography
still incur a vat cost, which is included in the price to you. In
some cases where the production cost is high Impression may request
that the client pay the suppliers direct, allowing you to reclaim
any VAT if applicable. On my quotes any VAT will be inclusive of
the price unless stated.
Standard
rated applied:
Posters and exhibition graphics,
Stationery, business forms, business cards,
Folders and binders,
Postcards, labels and tags,
Calendars and planners.
Zero rated:
Leaflets, brochures and promotional literature,
Manuals, magazines,
Annual reports,
Price lists (in printed leaflet form)