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UK VAT zero rating of e-publications

May 15th, 2020

As of 1 May 2020, supplies of e-books, e-newspapers, e-magazines and academic e-journals in the UK are entitled to the same VAT treatment as supplies of their physical counterparts. Group 3 of Schedule 8 to the Value Added Tax Act 1994 (“Group 3”) provides for the zero rating of printed matter. Sections 30(4) and 96(9) […]

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