Changes to VAT on digital publications

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.

Related posts

Place of supply of services

A case was recently heard by the Upper Tribunal relating to the place of supply of services made by the Appellant, Mandarin Consulting Ltd, who provided career coaching to students of Chinese origin.

D.I.Y Builders Scheme

Mr Smith, the Appellant in this instance, converted a barn adjoining his property into living accommodation for which planning permission was obtained. In 2007, when 60% of the work had been completed, Mr Smith became aware that he may be able to recover the VAT element of the costs incurred in the course of converting the barn by way of the DIY builder's scheme and a claim was subsequently submitted.