Find out how to use HMRC online services for VAT if you are an agent
Find out what the VAT EU refunds, Notification of Vehicle Arrivals (NOVA), EC Sales List services are, when to use those services and how to do it.
You can use HMRC online services to access several services for VAT. These are:
- VAT EU Refunds (for businesses established in Northern Ireland (NI)
- EC Sales List (ECSL)
- Notification of Vehicle Arrivals — to tell HMRC your client has brought a vehicle permanently into the UK
For other VAT services, you should use an agent services account.
EC Sales List online services
You must be a VAT-registered agent to use the EC Sales List online service.
EC Sales Lists must be completed if your client is a NI trader and has:
- supplied any goods from NI to a VAT-registered business in an EU country (this applies even if they did not invoice for the goods, unless they count as samples for VAT purposes)
- filled in box 8 (total value of all supplies of goods and related costs, excluding any VAT, to EU member states) of their VAT return
You’ll automatically be given access to these services when you enrol for HMRC online services.
Use HMRC online services to register and set up authorisation to act for individual clients.
VAT EU Refunds for Agents
To use the VAT EU Refunds service you’ll either need to:
- be registered for VAT
- apply for a VAT agent reference number if you’re not VAT registered
The VAT EU refunds service can only be used if your client is an NI trader. Businesses registered for UK VAT and established in NI must reclaim VAT paid in another EU country online. You can use the VAT EU Refunds for Agents to do this on behalf of your clients.
Use HMRC online services to register and set up authorisation to act for individual clients.
When you apply for authorisation to act on behalf of a client through VAT EU Refunds for Agents, your client will be sent an authorisation code that contains the letters ‘VR’. Enter the code into the service to complete the authorisation process.
If you’re a new tax agent
If you’re going to be using any of the VAT online services as a tax agent, you must first register with HMRC. Check which steps you must take before registering as a tax agent.
Last updated 24 April 2024 + show all updates
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Information about the VAT services that agents can access through the HMRC online service has been updated. VAT for Agents, Reverse Charge Sales list and VAT Mini One Stop Shop have been removed.
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Use the 'Manage your clients details for Making Tax Digital for VAT' service to manage clients who've signed up to, or opted out of Making Tax Digital for VAT.
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Agent online services guidance has been updated to improve style and layout of content. HMRC Online Services log in information also updated in this guide.
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First published.