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
Find and use tools and calculators that will help you work out your tax.
How and when you can apply zero-rated VAT to exported goods.
Find out which country’s VAT rules to use when supplying services abroad.
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the UK or from Northern Ireland to outside the UK and EU.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Use your duty deferment account to delay paying most duties and import VAT.
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 the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
How to apply VAT rules to supplies, imports and export of gold and investment gold.
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
You can claim relief on Customs Duty, VAT and Excise Duty if you're importing goods for testing, analysis or examination to the UK.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
Find out how to make tax and duty-free supplies to NATO visiting forces, NATO International Military Headquarters and US military cemeteries in the UK.
You can claim a relief to pay no Customs Duty and VAT if you’re permanently importing museum and gallery exhibits into the UK.
Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).
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).