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.
Find out which country’s VAT rules to use when supplying services abroad.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Information on how to request assistance from NSDR.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
How we work with buyers and suppliers to improve the way technology is bought across government and the public sector.
The guide to VAT rules and procedures.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Guidance for UK companies on winning business from international aid and development projects.
How schools can get value for money, avoid fees and find local agencies who complete thorough background and safeguarding checks.
Guide for VCSE organisations on how to bid and win contracts with government
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).