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V0140-21 ·1 February 2021 ·consulta-vinculante Medium impact
Tax

Sale of pre-franked envelopes involves two independent operations: 21% VAT on envelopes and exempt postage

A postal service provider has enquired whether selling envelopes with stamps already included at a single price is exempt from VAT. The DGT has determined that these are independent operations: the envelope is subject to the standard rate, while the postage is exempt.

In 6 key points

How it affects those involved

Businesses selling pre-franked envelopes must distinguish between the taxable envelope and the exempt postage component for VAT purposes.

Lifecycle

2021-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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