--- title: VAT on stamps, postage, and delivery charges description: This blog from the Shorts VAT team aims to help you understand the intricacies of VAT on stamps, postage and delivery charges, including image: https://blog.shorts.uk.com/hubfs/vat%20on%20stamps.jpg --- [![Shorts_logo_White](https://blog.shorts.uk.com/hubfs/New%20Site%202018/Shorts_logo_White.svg "Shorts_logo_White")](https://www.shorts.uk.com/) [Blogs & News](https://blog.shorts.uk.com/) > [VAT](https://blog.shorts.uk.com/topic/vat) # VAT on stamps, postage, and delivery charges Lynne Gill - 9 August 2023 ###### Select topic - Please Select - [ Audit ](https://blog.shorts.uk.com/topic/audit) [ Business Taxes ](https://blog.shorts.uk.com/topic/business-taxes) [ Radius – R&D Tax Relief & Patent Box ](https://blog.shorts.uk.com/topic/radius-rd-tax-relief-patent-box) [ Corporate Finance ](https://blog.shorts.uk.com/topic/corporate-finance) [ GENUS Management Accounts ](https://blog.shorts.uk.com/topic/genus-management-accounts) [ VAT ](https://blog.shorts.uk.com/topic/vat) [ Private Client ](https://blog.shorts.uk.com/topic/private-client) [ Payroll ](https://blog.shorts.uk.com/topic/payroll) [ EOT ](https://blog.shorts.uk.com/topic/eot) [ International Taxes ](https://blog.shorts.uk.com/topic/international-taxes) ![featured image](https://blog.shorts.uk.com/hubfs/vat%20on%20stamps.jpg) Navigating [the complexities of VAT](https://blog.shorts.uk.com/what-is-vat) on stamps, postage, and delivery charges is not easy in today's interconnected world. From understanding the exemptions and thresholds to complying with cross-border regulations, businesses and consumers alike need to be aware of their VAT obligations, and that's easier said than done. This blog will outline the most important factors to be considered. If you have a VAT query that is not answered in our blog, why not [send our VAT consultancy team a message](https://www.shorts.uk.com/vat-consultancy-planning/)? ## VAT on stamps Unused stamps are [exempt from VAT](https://blog.shorts.uk.com/exempt-from-vat-or-zero-rated-whats-the-difference) whether purchased from the post office or a retailer. To be exempt from VAT the stamps must be sold at face value or less and be valid to be used for postage. If first or second-class stamps supplied by the Royal Mail are sold by a retailer for more than the face value, VAT at the standard rate is chargeable on the amount the stamps exceed the face value. Second-hand stamps are subject to VAT at the standard rate although may be sold under the second-hand margin scheme in which case the buyer will be unaware that VAT has been charged. The seller will only account for VAT on their profit margin. ## VAT on postage If stamps are purchased to use to deliver goods to customers and the cost of the stamps and any associated delivery charges is passed on to the customer, VAT is chargeable on the whole delivery charge (see below) including the cost of the stamps. Charges made by the Royal Mail Group Limited for postage are exempt from VAT under its remit as the universal postal service and subject to price and regulatory control. Postal services provided by the Royal Mail are not exempt when the same or similar services are provided by both the Royal Mail and other suppliers. For example, Royal Mail “Same-day”. ## VAT on delivery charges The VAT treatment of delivery charges depends on the circumstances in which the goods are supplied. If delivery is free or the selling price includes delivery, VAT is accounted for on the full selling price based on the VAT treatment of the goods being sold. This is the case whether or not delivery is required under the terms of the contract. Where there is a separate delivery charge and, under the terms of the contract, the goods must be delivered to a place specified by the customer, there is a single supply of delivered goods. Delivery charges for delivered goods are subject to VAT at the standard rate if standard-rated goods are being delivered. If zero-rated goods, for example, books are being delivered, the delivery charge is also zero-rated. It does not make a difference if the delivery charge is itemised on the invoice or even invoiced separately. If delivery is not required under the contract or someone else’s goods are being delivered, the delivery charge is not part of the supply of goods. It is a supply in its own right.  The delivery charge is not affected by the liability of the goods being delivered and is always standard-rated even if the goods are zero-rated.     ![author](https://blog.shorts.uk.com/hubfs/ZT_cPBSU-1-1.jpeg) #### Lynne Gill My area of expertise is land and property transactions but I have extensive knowledge of both domestic and international VAT and I love complex VAT queries. I have an Honours degree in Business Studies and a VAT legal and technical qualification from the Institute of Indirect Taxation. [View my articles](https://blog.shorts.uk.com/author/lynne-gill) Tags: [VAT](https://blog.shorts.uk.com/topic/vat) Share this on - - - [Questions? Get in touch with us](https://www.shorts.uk.com/contact/) ###### Tax Saving Guide 2026-27 Written especially for entrepreneurs and owner-managed businesses, this guide is full of planning ideas and tax risks to avoid. [ Download now ](https://info.shorts.uk.com/en-gb/tax-saving-guide) ![Tax saving guide 2026-27](https://blog.shorts.uk.com/hs-fs/hubfs/Tax%20saving%20guide%202024.jpg?width=375&height=465&name=Tax%20saving%20guide%202024.jpg) ###### Related articles ##### [VAT penalties from January 2023](https://blog.shorts.uk.com/vat-penalties-from-january-2023) ##### [VAT guide on digital services](https://blog.shorts.uk.com/vat-guide-digital-services) ##### [VAT on parking: what parking service operators should know](https://blog.shorts.uk.com/vat-on-parking) ##### [A 50 year history of VAT](https://blog.shorts.uk.com/50-years-of-vat) ###### Latest articles [A case of aggressive tax avoidance: Glasgow Rangers Football Club](https://blog.shorts.uk.com/aggressive-tax-avoidance-affect-you) [What is VAT? - Complete Guide (Updated for 2025/26)](https://blog.shorts.uk.com/what-is-vat) [Ashgate Hospice Sparkle Night Walk 2026](https://blog.shorts.uk.com/ashgate-hospice-sparkle-night-walk-2026) [Stocktaking guide for UK businesses](https://blog.shorts.uk.com/stocktaking-guide-for-uk-businesses) [Supporting the Chatsworth Cascade for future generations](https://blog.shorts.uk.com/supporting-the-chatsworth-cascade-for-future-generations) [Deal of the Year win at Insider Dealmakers Awards 2026](https://blog.shorts.uk.com/deal-of-the-year-win-at-insider-dealmakers-awards-2026) [Football shirt Wednesday: Backing England in style](https://blog.shorts.uk.com/football-shirt-wednesday-backing-england-in-style) [Understanding lifetime trusts: the basics](https://blog.shorts.uk.com/understanding-lifetime-trusts-the-basics) [Close company directors face new HMRC detail requirements in 2026](https://blog.shorts.uk.com/close-company-directors-face-new-hmrc-detail-requirements-in-2026) [Shorts advise Harris Irwin Architects on successful growth funding.](https://blog.shorts.uk.com/shorts-advise-harris-irwin-architects-on-successful-growth-funding) #### About Us Use this little footer to reinforce your message about who you are and why people love working with you. And since this is a global module, you only have to edit it once to make the changes across every page it appears on. [Learn More [fa icon="long-arrow-right"]](https://blog.shorts.uk.com/vat-on-stamps-postage-and-delivery-charges#) #### More Links #### Contact Us [fa icon="phone"]   [fa icon="envelope"]  [yourname@company.com](mailto:yourname@company.com) [fa icon="home"]  Cedar House, 63 Napier Street, Sheffield, South Yorkshire, S11 8HN, | 2 Ashgate Road, Chesterfield, Derbyshire, S40 4AA | (0114) 2671617 / (01246) 559955 [[fa icon="facebook-square"]Facebook](https://blog.shorts.uk.com/vat-on-stamps-postage-and-delivery-charges#) [[fa icon="linkedin-square"]Linkedin](https://blog.shorts.uk.com/vat-on-stamps-postage-and-delivery-charges#) [[fa icon="twitter-square"]Twitter](https://blog.shorts.uk.com/vat-on-stamps-postage-and-delivery-charges#) [[fa icon="pinterest-square"]Pinterest](https://blog.shorts.uk.com/vat-on-stamps-postage-and-delivery-charges#) Copyright 2026 | Designed with [fa icon="heart"] by [HubSpot](https://www.hubspot.com) [[fa icon="chevron-up"]Back to top](https://blog.shorts.uk.com/vat-on-stamps-postage-and-delivery-charges#) ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Lynne Gill", "url" : "https://blog.shorts.uk.com/author/lynne-gill" }, "dateModified" : "2025-12-31T15:44:00.001Z", "datePublished" : "2023-08-09T14:37:33.000Z", "headline" : "VAT on stamps, postage, and delivery charges", "image" : [ "https://blog.shorts.uk.com/hubfs/vat%20on%20stamps.jpg" ], "mainEntityOfPage" : { "@id" : "https://blog.shorts.uk.com/vat-on-stamps-postage-and-delivery-charges", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://blog.shorts.uk.com/hubfs/2018%20Shorts%20logo%20with%20transparent%20background%20.png" }, "name" : "Shorts" } } ```