A zero-rate for digitised publications was brought in with effect from 1 May 2020 (see ¶20-580). The commentary below applies to digital publications supplied before 1 May 2020.

VAT Information Sheet 3/2001 has guidance on digitised publications, including packages of both digitised and paper publications.

‘Digitised’ publication

A ‘digitised’ publication is text and images that are produced electronically and can be transmitted electronically or downloaded. Typically, this is over the internet or a mobile telecommunications network, and read either on a PC or a hand-held device, such as a mobile phone. Digitised publications may be known as e-books, e-journals and e-newspapers.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.