Flyers and Leaflets can be VAT exempt in the UK if they meet the following conditions:
They consist of a single sheet of paper with a maximum size of A4 (international standard)
The content is intended for reading purposes in hand (rather than for hanging up for general display)
They convey information
They are complete (and not a part-work)
They are supplied in sufficient quantity to permit general distribution (at least 50 copies)
They are printed on limp paper (not cardboard)
They are designed to be read a few times and then thrown away or designed to accompany some other product or service
Flyers and leaflets designed for the following reasons would not be applicable for VAT exemption:
As a calendar
To obtain admission to premises
To obtain a discount on goods or services
As reference material
For completion or return
Please contact us with any of your VAT exemption questions.
