Collection

VAT information sheets

This collection brings together the VAT information sheets published from 1 January 2013.

HM Revenue and Customs VAT information sheets are published on GOV.UK.

You can find documents related to earlier VAT information sheets on the National Archives.

VAT Information Sheets 2018

VAT Information Sheets 2017

  1. VAT Information Sheet 09/17: changes to the VAT rate for Hungary

    • Guidance
  2. VAT Information Sheet 08/17: claims by local authorities for overpaid VAT on supplies of sporting services

    • Guidance
  3. VAT Information Sheet 07/17: construction services and zero-rated relief

    • Guidance
  4. VAT Information Sheet 06/17: VAT MOSS - exchange rates for period ending September 2017

    • Guidance
  5. VAT Information Sheet 05/17: VAT MOSS - exchange rates for period ending June 2017

    • Guidance
  6. VAT Information Sheet 04/17: VAT MOSS - exchange rates for period ending March 2017

    • Guidance
  7. VAT Information Sheet 03/17: changes to the VAT rate for Hungary

    • Guidance
  8. VAT Information Sheet 02/17: changes to the VAT rate for Romania

    • Guidance
  9. VAT Information Sheet 01/17: VAT MOSS - exchange rates for period ending December 2016

    • Guidance

VAT Information Sheets 2016

VAT Information Sheets 2015

VAT Information Sheets 2014

  1. VAT information sheet 10/14: special scheme for non-EU businesses

    • Guidance
  2. VAT information sheet 09/14: special scheme for non-EU businesses

    • Guidance
  3. VAT information sheet 08/14: VAT place of supply of services/mini-one stop shop

    • Guidance
  4. VAT information sheet 07/14: special scheme for non-EU businesses - exchange rates for period ending June 2014

    • Guidance
  5. VAT information sheet 06/14: cross border VAT refunds for Republic of Serbia

    • Guidance
  6. VAT information sheet 05/14: changes to the VAT rate for France

    • Guidance
  7. VAT information sheet 04/14: exchange rates for period ending March 2014

    • Guidance
  8. VAT information sheet 03/14: treatment of refunds made by manufacturers

    • Guidance
  9. VAT information sheet 02/14: buildings that are dwellings and used for a relevant residential purpose

    • Guidance
  10. VAT information sheet 01/14: changes to the VAT rate for Cyprus

    • Guidance

VAT Information Sheets 2013

  1. VAT information sheet 16/13: exchange rates for period ending December 2013

    • Guidance
  2. VAT information sheet 15/13: exchange rates for period ending September 2013

    • Guidance
  3. VAT information sheet 12/13: changes to the VAT rate for Italy

    • Guidance
  4. VAT information sheet 11/13: supplies of research between eligible bodies

    • Guidance
  5. VAT information sheet 10/13: provision of storage facilities

    • Guidance
  6. VAT information sheet 09/13: exchange rates for period ending June 2013

    • Guidance
  7. VAT information sheet 08/13: changes to the VAT rate for Croatia

    • Guidance
  8. VAT information sheet 07/13: changes to the VAT rate for Slovenia

    • Guidance
  9. VAT information sheet 06/13: notification of vehicle arrivals

    • Guidance
  10. VAT information sheet 05/13: exchange rates for period ending March 2013

    • Guidance
  11. VAT information sheet 04/13: taxing holiday caravans

    • Guidance
  12. VAT information sheet 03/13: special scheme for non-EU businesses and changes to the VAT rate

    • Guidance
  13. VAT information sheet 02/13: special scheme for non-EU businesses - change to Cyprus VAT rate from 14 January 2013

    • Guidance
  14. VAT information sheet 01/13: exchange rates for special scheme for non-EU businesses

    • Guidance
Published 18 July 2014
Last updated 4 July 2017 + show all updates
  1. New VAT Information Sheet 05/17: VAT MOSS - exchange rates for period ending June 2017 added to collection.
  2. New VAT Information Sheet added - 04/17: VAT MOSS - exchange rates for period ending March 2017
  3. New VAT Information Sheet added - 01/17: VAT MOSS - exchange rates for period ending December 2016
  4. New VAT Information Sheet 05/16: VAT MOSS - exchange rates for period ending September 2016, added to collection.
  5. New VAT Information Sheet 03/16: changes to the VAT rate for Greece added to collection.
  6. VAT information sheet 09/14 added.
  7. First published.