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

    Public postal services provided by the Royal Mail under a universal service obligation

    VAT treatmentExempt

    What this means for your business

    Charging VAT
    No VAT is charged because this supply is exempt.
    Reclaiming VAT
    VAT paid on costs directly related to this exempt supply cannot normally be reclaimed as input tax.

    Related items in Postage

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

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