We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).
Ways to sell to the public sector - including the Digital Marketplace, Contracts Finder
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
When and how you need to report disposals of UK property or land to HMRC and pay Capital Gains Tax if you're not a resident in the UK.
Find out if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
Check if you need a certificate to export or move food, drink and agricultural products or export animal feed or pet food.
Find out about the VAT Import One Stop Shop (IOSS) Scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Guidance for UK businesses on rules for selling services to France.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
Form declaring sale and transfer of ownership of a British registered ship.
Guidance for UK businesses on rules for selling services to Belgium.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
Statistics on the number of sales and demolitions of existing social housing stock in England for 2020 to 2021.
Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).