Typically, VAT is applied to any print product that has been created with the intention of being written or drawn on.
This means any booklet type product, like brochures, catalogues, magazines, zines, or comic books that include forms, lines, or pages with space to be written on, drawn on, or coloured in are NOT exempt from VAT. This includes comic books with variant sketch covers.
Similarly, if you use a booklet or book print order to create a diary, journal, or notepad product, your print order will not be VAT-exempt.
- Children’s activity books, even if they are designed to be written or drawn on, are exempt from VAT.
- Advanced colouring books intended for adults are NOT exempt from VAT
- Leaflets and flyers larger than a4 size are subject to VAT. This is because posters are not exempt from VAT, and any leaflets or flyers as large as a poster are treated for tax purposes in the same way as a poster.
If more than 25% of a leaflet or flyer consists of a form or other design intended to be written or drawn on, however, the product is no longer exempt from VAT
For example: you could create a 4-sided folded leaflet, with one of the sides consisting of a form.
That is 25% of the leaflet, so it’s no longer exempt from VAT. But if you created a 6 sided folded leaflet with one side consisting of a form, that’s only 16.67% of the leaflet, so it would be exempt from VAT.
Whether a product is VAT exempt or not will be subject to sight review of the artwork by the experts on the Mixam team. If you have any questions about VAT ahead of placing your order, please contact us.
Small differences like product size can affect the VAT status, even if the design is the same.