Archive for the ‘Uncategorized’ Category

The UK VAT rules for printing promotional literature such as leaflets, flyers and brochures are complex to say the least. It can be very difficult to understand why one product will incur the usual standard rate VAT, yet something very similar will be zero-rated for VAT.

To provide some guidance for our customers here is our attempt to explain the VAT rules for flyer design printing and other types of printing. This is designed to be a general guide, so if you need more specific information for your item then please contact us directly or talk to HM Customs and Revenue (HMRC). Unlike other printers and designers who will charge a blanket standard rate VAT on all items, we review each flyer design printing project individually in relation to VAT rules and only charge where we are sure it is appropriate. This is especially important for start-ups and smaller businesses who are not VAT registered and can sometimes see a significant saving if VAT is zero-rated on their flyer design printing.

Which items are always standard rated VAT?

There are some print items which are always classed as VAT standard rated. These include letterheads, compliment slips, business cards, folders, posters, greeting cards and items such as tickets, invitations and gift vouchers. We therefore always charge a standard rate of VAT on these items.

Which items are always zero-rated VAT?

Generally most books and booklets will be zero-rated for VAT as long as they fall under the HMRC’s definition of books and booklets which reads ‘These normally consist of text and illustrations, bound in a cover stiffer than their pages. They may be printed in any language or characters (including Braille or shorthand), photocopied, typed or hand-written, so long as they are found in book or booklet form’.

According to HMRC, brochures do not have an exact definition in law but they do come up with the following definition as guidance ‘Brochures usually consist of several sheets of reading matter fastened or folded together, which are not necessarily bound in covers. They usually contain advertising material in the form of text or illustrations.’

Items fitting these descriptions will be classed as zero-rated as long as they don’t fall under any separate definition or exclusion put forward by the HMRC.

What about the VAT rules for flyer design printing?

Here is where it gets complicated, not least because there is no absolute exact definition for a leaflet or flyer. The distinction which HMRC make is primarily one of permanence.

A leaflet is either a single sheet or folded sheet at A4 size or smaller. It is either designed to be read a few times and then thrown away, or is designed to accompany some other product or service. If the flyer or leaflet fits this general description then it is zero-rated for VAT.

However, there are some key exceptions which means that standard rated VAT would apply.

> If it is designed for general display rather than to be held in the hand
> If it is printed in insufficient quantity to permit general distribution (less than 50 copies)
> If it is larger than A4 size after final folding
> If it is printed onto stiff paper or card. This doesn’t automatically mean that an item becomes standard rated VAT but HMRC make it clear that use of thick paper and card is an indicator which suggests permanence and therefore excludes it from a zero-rated status.
> If it is used to obtain admission to a premises
> If it is used to obtain a discount off products or services
> If it includes a section designed for completion and return such as a form or an area which is designed to be detached from the main leaflet or flyer (i.e. tear-off section)
> If it is laminated or encapsulated
> If it is designed to hold another item – i.e. it fits the definition of a folder
> If it includes die-cutting to a particular shape

This is a general overview of the rules which we apply when making a judgement on whether VAT should apply on flyer design printing. More detailed information can be found on the HMRC website and we recommend that HMRC are always consulted prior to making any judgements regarding VAT payments.

Flyer Design Printing – Add Design specialise in all forms of business stationery design and print including flyers, company leaflets and brochures.

If you run a business, it’s highly likely that at some point you will want to run a promotion. You might be hoping to promote a new service, product or simply make your company more high profile. Whatever you are hoping to achieve, Add Design can help you with all your leaflet design, business flyer design and business brochure design needs.

The difference professional photography can make

One of the most important things to include on your promotion is an image or multiple images that really convey what it is you want to do. Getting the image right is vital as it gives people reading your promotional material – whether that is a business flyer, brochure or leaflet, an idea about your brand, the sort of company you run and the quality of your products. It can make the difference between achieving a sale and not, so giving some thought to the issue is vital. You have four main options when it comes to sourcing your images for leaflet, flyer or brochure design and we at Add Design are always happy to discuss your options with you to decide which one would be best.

Take your own photographs
If you have a good quality digital camera, then you could take your own photographs for inclusion in your design. This can be a good way to keep the costs down but you do need to make sure that the images are as professional as possible. Don’t use a flash and remember to take your pictures with as much natural light as possible to stop your pictures looking too dull. If you are outside, then make sure you wait for the best weather and try shooting at different times of day to create different effects. Make sure the scene is clear before you take the shot and there is nothing lurking in the background that might get in the way of a good photograph. If you are selling individual products then set up a single colour background (such as a white sheet) to create consistency between product shots. Sell your product better by shooting at interesting angles and take a lot of frames so your designer can help you choose the best one.

Use a photographer
If you are hoping to create a really exciting, professional vibe for your business brochure design, then you might want to use a professional photographer to take your photos for you. This will be more expensive than the do it yourself option, but once you have the shots, you will be able to use them in future promotions as well as your current one. If you anticipate more promotions, for instance, you could get all your images done in one session to maximise the cost effectiveness of the photographer and make sure they are all done in the same style. If using a professional photographer make sure you set them a brief, so they understand the purpose of the photographs and the type of image you are trying to convey.

Ask your suppliers
If you are looking for business flyer design for a product promotion where the products are sourced from your suppliers, then it could be a good idea to ask them for images. Suppliers often have professional shots taken of their products that they can give to distributors in order to maximise sales. Many will simply tell you to look on their website, but with a bit of persistence you might be able to get them to send a CD of high resolution images.

Use an online stock library
Finally, there are online stock libraries available that offer a good range of images. If you decide to use this option for your leaflet design, business flyer design or business brochure design, then your Add Design designer will be happy to talk you through your options. One issue with stock libraries is that they can sometimes appear a bit impersonal, but it is still possible to get a really good image from them which will provide an instantly professional appearance.

For more help in getting exactly the right image for your promotion, please contact us.

Business Flyer Design – click here to view our range of graphic design packages

Business Brochure Design – click here to view our range of brochure design packages

Leaflet Design – click here to view our leaflet design packages