Collection

VAT information sheets

This collection brings together the VAT information sheets published from 1 January 2017.

• From: HM Revenue & Customs
• Published: 18 July 2014
• Last updated: 4 July 2017 — See all updates

All VAT MOSS related information has moved.

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

VAT information sheets 2018

• Find out about changes to VAT legislation on face value vouchers (VAT information sheet 09/18)
  • 30 November 2018
  • Guidance
• VAT rules for higher education providers (VAT information sheet 08/18)
  • 30 November 2018
  • Guidance
• Applying the correct VAT liability on residential domestic service charges (VAT information sheet 07/18)
  • 7 September 2018
  • Guidance
• Impact on existing cost share groups following changes to HMRC’s policy (VAT information sheet 02/18)
  • 22 March 2018
  • Guidance

VAT information sheets 2017

• Claims by local authorities for overpaid VAT on supplies of sporting services (VAT information sheet 08/17)
  • 29 December 2017
  • Guidance
• Construction services and zero-rated relief (VAT information sheet 07/17)
  • 2 December 2017
  • Guidance

Published 18 July 2014

Last updated 4 July 2017 + show all updates

1. 4 July 2017

   New VAT Information Sheet 05/17: VAT MOSS - exchange rates for period ending June 2017 added to collection.

2. 6 April 2017

   New VAT Information Sheet added - 04/17: VAT MOSS - exchange rates for period ending March 2017

3. 4 January 2017

   New VAT Information Sheet added - 01/17: VAT MOSS - exchange rates for period ending December 2016

4. 3 October 2016

   New VAT Information Sheet 05/16: VAT MOSS - exchange rates for period ending September 2016, added to collection.

5. 24 June 2016

   New VAT Information Sheet 03/16: changes to the VAT rate for Greece added to collection.

6. 7 October 2014

   VAT information sheet 09/14 added.

7. 18 July 2014

   First published.