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A Srl which operates in the publishing sector (ATECO 58.14.00 - edition of magazines and periodicals) and which publishes contents both online and in paper format, places no. 2 separate questions:

  • If you receive a graphic service from the same supplier intended for both web content and paper content, must this supplier apply two different VAT rates on the invoice depending on whether the service provided by him is intended for the web or for paper printing?
  • By selling advertising spaces on your blog, at what rate should you invoice them?

It should be noted that the company in question, due to the type of business it carries out, applies VAT according to the ordinary rules and does not apply the one-phase VAT regime.


Updated September 2021 

Supplier VAT treatment of a company that publishes paper and online magazines ...

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