Do I Charge VAT on E-Publications?
During the March 2020 Budget, the Chancellor announced that you would not need to charge VAT on the sale of electronic publications (e-publications) from 1 December.
However, following the outbreak of the coronavirus pandemic he has brought this forward to 1 May 2020.
Electronic items that fall under this category include:
- books
- booklets
- brochures
- pamphlets
- leaflets
- newspapers
- journals and periodicals – including magazines
- children’s picture and painting books
There are some items that are not included in the publications eligible for the zero rate of VAT. These include:
- advertising – if more than half of an e-publication is devoted to advertising, audio or video content, its supply will be standard rated for VAT purposes.
- audiobooks
- intellectual property
If you have any questions regarding any aspect of VAT, please don’t hesitate to contact our in-house experts.
Please note: This article is a commentary on general principles and should not be interpreted as advice for your specific situation.
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