VBOOKS8503 - Supplies of e-publications that will be zero rated from 1 May 2020
The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 SI 2020/459 came into force on 1 May 2020. It zero rates the publications in items 1 to 3 of Group 3 (listed below) when they are supplied electronically, unless they are wholly or predominantly devoted to advertising, audio or video content:
- books;
- booklets;
- brochures;
- pamphlets;
- leaflets;
- newspapers;
- journals and periodicals (which include magazines); and
- children’s picture and painting books.