Overseas businesses and UK VAT

Guidance and regulation

VAT and overseas goods sold directly to customers in the UK
- Detailed guide
- 13 May 2022
- HM Revenue & Customs
Refunds of UK VAT for non-UK businesses (VAT Notice 723A)
- Detailed guide
- 29 February 2024
- HM Revenue & Customs
VAT on movements of goods between Northern Ireland and the EU
- Detailed guide
- 7 September 2021
- HM Revenue & Customs
Businesses selling goods in the UK using online marketplaces
- Detailed guide
- 23 April 2024
- HM Revenue & Customs
Freight transport and associated services (VAT Notice 744B)
- Detailed guide
- 15 March 2021
- HM Revenue & Customs

See more guidance and regulation in this topic

Policy papers and consultations

Overseas UK VAT-registered traders - non-established taxpayers (NETP)
- 8 November 2021
- HM Revenue & Customs
- Impact assessment
EU e-commerce package
- 20 September 2021
- HM Revenue & Customs
- Policy paper
VAT: changes to the zero rating of exports from the UK
- 5 September 2013
- HM Revenue & Customs
- Policy paper

See more policy papers and consultations in this topic

Organisations

HM Revenue & Customs