Changes to VAT on digital publications
Digital publications presently incur a VAT charge of 20% in the UK whereas printed publications has always been zero-rated for VAT purposes.
From 1 December 2020, the zero-rate of VAT will also apply to the sale of e-publications such as e-books, e-newspapers, e-magazines and academic e-journals. The VAT treatment will therefore be in line with the VAT treatment of the same physical publications.