VAT Exempt Products
VAT (Value-Added Tax) is a compulsory financial tariff charged on most goods and services in Ireland. However, certain printed products qualify for a zero rate of VAT (0%) when they meet specific criteria set out by the Irish Tax Authority. You can also reference their Supply of Printed Matter PDF document.
To qualify for zero-rating, a printed product must generally:
- Consist essentially of textual or pictorial content
- Have a distinctive front cover with no body text
- Contain at least eight pages, excluding the cover
- Be bound, stitched, or stapled
The printed items that are typically zero-rated when they meet the criteria include:
- Hardcover Books
- Paperback Books
- Booklets that meet the definition of a 'book'
- Manuals
- Children’s Picture Books
- Children’s Colouring Books
- Annual Publications like Yearbooks
- Textbooks
- Music Books
- Atlases
Standard-Rated Items
Some printed matter is subject to the standard VAT rate of 23%, including:
- Art Prints
- Wall Calendars Desk Calendars
- Diaries
- Planners & Organisers
- Journals
- Notebooks
- Advertising Materials and Point of Sale (POS) Items
Second Reduced Rate
Printed products that do not qualify as a 'book' but are still eligible for the second reduced rate of 9% include:
- Brochures
- Leaflets & Flyers
- Catalogues
- Programmes
- Certain Newspapers and Periodicals (provided they are not mainly advertising)
Exceptions
VAT classification can depend on design details, page layout, and intended use.
Diaries, planners, journals, and stationery books are standard-rated at 23% where 25% or more of the page area is blank or intended for writing.
If a product is printed as a book or booklet but is designed primarily for writing, planning, or recording information, it will not qualify for zero-rating.
Printed matter that is wholly or mainly advertising is subject to the standard VAT rate, regardless of format.
Children’s Activity Books and Colouring Books are zero-rated, even where users are expected to write, draw, or colour.
Adult colouring books do not qualify for zero-rating and are subject to VAT.
Newspapers and periodicals must meet Irish Revenue content rules to qualify for reduced or zero rates. Titles that are mainly advertising may be taxed at higher rates.
Whether an item qualifies for zero-rating, the second reduced rate, or the standard rate may depend on factors such as:
- Page count
- Binding method
- Proportion of blank space
- Advertising content
All VAT classifications are subject to review of the final artwork.
VAT on Delivery
If your Shopping Cart contains a mix of items charged at different VAT rates, VAT will be applied only to the products and services that incur VAT. Delivery charges may reflect VAT where applicable, even if some products in your order are zero-rated.
