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    Home / Printing, postage, publications β€” books, magazines and newspapers / Postage

    Direct-mail postal services meeting all the conditions of VAT Notice 700/24 3.2 and 3.3

    VAT treatmentOut of Scope

    What this means for your business

    Charging VAT
    This is outside the scope of UK VAT, so it's not a taxable supply at all.
    Reclaiming VAT
    As it falls outside the VAT system entirely, it does not affect input tax recovery on your other, taxable supplies.

    Official guidanceVAT Notice 700/24β†— (opens in a new tab)

    Related items in Postage

    • Other postal services that are not subject to a universal service obligationStandard
    • Postage, packing and delivery within the UK included in the sales contract but charged for separately, for example, mail orderVAT treatmentThe same rate as the goods being delivered or posted
    • Public postal services provided by the Royal Mail under a universal service obligationExempt

    ← Back to full VAT table

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