The Dave Walker Guide to...

How the EU #VATMOSS changes will affect my cartooning business

VATMOSS cartoon

On January 1st some big changes to the EU rules for paying VAT are taking place. I’m not going to attempt to explain it all here, but this article is quite a good summary: New EU VAT Regs Seriously Threaten Small Businesses. In short, anyone selling digital products on a website (cartoons, ebooks, apps, knitting patterns, art, WordPress themes, programmes, etc etc), will, if they sell one single item to anyone outside the UK but in the EU, have to be registered for VAT.

The cartoon is my attempt to demonstrate the different options I and others have. As I said at the end of the cartoon: it is a simplification and shouldn’t be taken as being correct. Whatever you do, don’t base any real-life decisions on it.

I don’t know what will happen to some of my online projects. will be affected by these new regulations, and at the moment I really don’t know which of the six options above I will have to choose. I also had various other plans in progress to develop my online work, and these are now currently all on hold.

In the meantime I’m doing all I can to campaign for a change to these new rules. You can do so too – a good place to start is by signing this petition: Uphold the VAT Exemption Threshold for businesses supplying digital products. If you want to know more I have found the #VATMOSS hashtag on Twitter and this Facebook group helpful. (Update: there is a new petition: Petitioning Commissioner for Economic and Financial Affairs, Taxation and Customs PIERRE MOSCOVICI ‘A unilateral suspension of the introduction of the new EU VAT laws for micro businesses and sole traders‘)

As for the cartoon – please do share it, though I’d ask you to please credit it to me and keep the link to this page. Thank you! I’d prefer that you don’t use this cartoon to advertise your own services. (If in doubt, or you want to publish this cartoon elsewhere, please contact me.)

Finally, welcome, if you’ve not seen my work before. For more cartoons see the links at the top of the page, or follow me on Twitter: @davewalker.

The people upstairs


Cartoon: the election

I’m posting a cartoon a day in May. Some will be new, others old, forgotten, lost, or rubbish. You’ll find them here on the blog, and also on my Twitter feed.

This seemed like a good one to start with, what with elections coming up, etc. It is from my book Peculiar Goings On, and available on, here. If you’re a church you can buy an annual licence to use this cartoon and lots and lots of my other ones. [Update: if is having problems I apologise – I am changing web hosts very soon.]

If you’d like to use this cartoon for any other purpose please get in touch and I’ll get back to you as soon as I can. The high resolution version is here (right click and click ‘save image as’ or similar). It is likely that, in the case of this specific cartoon, I won’t charge you and just direct you to my tip jar, but please ask anyway.

Please do feel free to share this cartoon – it is much appreciated when people do share my work. If you could credit it with my name/website/Twitter that would be great. There is another low-quality version floating around on Facebook with someone else’s name attached – it would be super if you could post this one rather than that one. On Facebook the cartoon is at – if you could share the one posted there rather than posting it yourself that would be lovely. Sorry to go on about it, but I rely on people being able to find me from my work.


Parking cartoon

Those who get it

Those who get it


Incompatibility cartoon

Saving seats


My desk




My life




Summer holiday cartoon

summer holiday cartoon

You could say that this is a bit early, but now is approximately the time when church magazine editors need a summer cartoon. You can find the high resolution version here: Summer holidays. It is taken from book 3, The Exciting World of Churchgoing, and originally appeared in the Church Times in August 2009.

Outdoor activities

outdoor activities

Newly added to Outdoor activities. Click that link for the high resolution version and that kind of thing. The cartoon is from Book 3, The Exciting World of Churchgoing, and originally appeared in the Church Times around July 2009 or so.

Cartoon: volunteer transport

volunteer transport

I’ve posted a cartoon entitled ‘Volunteer transport‘. You can click that link for high resolution file, etc.

Sorry once again that there hasn’t been much on the blog recently. I’m just about getting by and not really in a blogging frame of mind. You can, if you’d like to, follow my updates on Twitter, which are rather more frequent.

Cartoon: the organ tuner

organ tuner cartoon

A cartoon has been added – the organ tuner. Those holding a licence can find the high resolution file here.

Vital statistics for this cartoon it originally appeared in the Church Times in July 2009 and appears in the Exciting World of Churchgoing. Page 75.

Cartoon: Loyalty cards

loyalty cards

New on my church cartoons website: Loyalty cards, from February 2010. Republication information is here.

Service sheets (2013 version)

service sheets

This was a cartoon I did approximately 14 years ago. It could have been 13 or 15 years ago, I don’t really know. My 14-year-old cartoons were passable back then, but now I really don’t like the style, and, as someone wanted to use this image, it had to be redrawn. The high resolution version is here if you want to republish it (licence info).

I can hardly bring myself to post the original version.

14 years ago I had no idea that it would be used anywhere except possibly in a photocopied youth notice sheet. There are quite a few even older ones in the ‘cartoons’ section of this website. Sometimes I think I should remove them all, but people still enjoy them and I suppose they demonstrate a certain amount of progress. But if any are needed for anything important I will redraw them.

Do I have to? Oh, go on then. Original cartoon:

Cartoon: The church hall

church hall cartoon

Another cartoon has been added to my church cartoons site, It is entitled The church hall, and is about (to save you reading it) the frictions that you get when different groups of people use a church hall. As per usual licences for republication are available, and if you like it you can buy a book (Book 3, The exciting world of churchgoing) with many more of the same kind of thing in.

I originally drew this in May 2008. It was probably partly inspired by my former life as a church youth worker, when making sure that other people’s church-hall belongings were not tampered with by rampaging youths was one of my main concerns in life. I seem to remember the toddler group leaders having occasional cause for complaint.

Cartoon: Health and safety

haelth and safety cartoon

I have added a cartoon to my church cartoons website, It is entitled ‘Health and Safety’. It originally appeared in the Church Times in January 2009, and can be found on page 51 of your hymnbooks*.

My favourite line is the ‘racing blindfolded children’ one, and I think the rest of the cartoon was probably built around that. The stepladder combinations may or may not be based on experience somewhere.

I’ve got more cartoons to come over the next week or two, including some seasonal ones to help church magazine editors over the long summer months. As always information about using the cartoons in your own church publications can be found via the ‘using cartoons‘ page, above right on every page on this website.

*The Exciting World of Churchgoing, info here.

Christian Aid cartoons

great big stick

I’ve been doing some cartoon work for Christian Aid for Christian Aid Week – you can see the first one on the ‘resources’ page for Christian Aid Week organisers and collectors. In fact that is where they will all be over the next few months.

In particular you can find out why you might need a great big stick. And while you’re there, why not have a look around the site and think whether there is something you can do for Christian Aid Week (May)?

I’m now back home, having been away. It is all go here preparing for Uganda, but I will write more about that in a forthcoming blog post.



So, Lent starts today. Some of you have given up the internet during this time, so you won’t be reading this. Unless you forgot that you had signed up to the email notifications. In which case: sorry, this is the internet here and you have broken your Lenten resolution on day one. Apologies.

Others will be observing Lent in various and sundry ways, perhaps because you find it helpful to do so or because you promised to follow the liturgical calendar of the church at some point and now can’t really get out of it.

As for me: I am following a liturgical calendar of my own devising. I am feasting when I should be fasting, and fasting when I should be feasting. There is, to be honest, probably less fasting than there should be. For this reason (and a scarcity of study materials, etc) I would not recommend following my liturgical calendar.

On Twitter and blogs I see a lot about services attended, luxuries given up and advanced spiritual disciplines undertaken. This has a tendency to make me feel envious and inadequate for reasons that need not concern us in a blog post.

That said, my understanding of a genuine fast / penitent activity is that no one should know about it. So in order to gain any genuine spiritual benefit Lenten tweeting and blogging would have stick to (for instance) photos of A4 sheets of paper, cups of tea, etc.

But I am almost certainly wrong about. In any case, I am choosing to read what is being written. Perhaps I should give up the internet for Lent.

[Drawing: One-armed men go to the pub. Drawn in three minutes – I can do better.]

Cartoon: Valuables


Newly added to the CartoonChurch website: Valuables.

150 years of the Church Times

church times 150

This is a very small extract from my fairly large cartoon in tomorrow’s 150 year anniversary issue of the Church Times. The paper was first published on 7 February 1863, 150 years ago today.

Ironically a large edition of the paper means that I have very little time to write about it (today being web press day), but it must be said that I would not be cartooning for (part of) my living and this website would not exist without the Church Times. In fact, I don’t know of any other publication of a comparable size / readership in the UK that gives as much space to cartoonists – there’s at least four cartoons in most issues. So thank you, both to them and to those who subscribe, thereby keeping us going.

You can see the full cartoon, a photograph of me pretending to have a teabreak, and all sorts of historical and informative articles about the last 150 years in tomorrow’s paper. There’s a press release about various ways the anniversary is being celebrated here. There’s also a hashtag on Twitter (CT150th) for the posting of related tweets – please join in.

Update: I can’t post the cartoon from the paper I’m afraid, but here are some pictures of the office, including the cartoonist having a tea break and then looking serious / apprehensive. Click the ‘slideshow’ link.

The heating system

the heating system

Time for a another cartoon I think. The heating system has been added to the new cartoons section of the website, and is available for licence holders to use in the usual ways. The cartoon is taken from ‘The Exciting World of Churchgoing’, and was originally published in the Church Times.

Normally I’d add a cheery anecdote about church heating, or comment on my current temperature, but such additions are a luxury for the lunchtime blogger. Back to work Walker!