During the most recent Budget, it was announced that VAT applied to certain e-publications was to be scrapped, with supplies of qualifying items to be liable to the zero rate of VAT from 1st December 2020 to reflect the VAT treatment of their physical counterparts. HMRC have announced that this change has been brought forward and is now effective from 1st May 2020. Up to this date, supplies of e-publications are liable to the standard rate of VAT.


Therefore, any business making electronic supplies of books, booklets, brochures, pamphlets, leaflets, newspapers, journals and periodicals (including magazines), or children’s picture and painting books on or after 1st May 2020 will be eligible to apply the zero-rate of VAT to these supplies. Items not eligible for zero-rating include electronic publications that are mostly devoted to advertising. audio books or supplies of intellectual property – even if supplied electronically.


To clarify the VAT treatment of your supplies, please call our free VAT helpline today.

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