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How VAT works, what VAT is charged on, VAT thresholds and VAT schemes.
VAT (Value Added Tax) is a tax added to most products and services sold by…
VAT is charged on things like: goods and services (a service is anything…
There are 3 different rates of VAT that can be added to products. Which…
You need to register for VAT if you go over the registration threshold (or…
VAT schemes are designed to simplify the way some VAT-registered…
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.
All VAT-registered businesses should now be signed up for Making Tax…
You cannot charge VAT on exempt goods or services. If you buy or sell an…
There are different rules for charging VAT on discounts, gifts and free…
You can reclaim VAT on items you buy for use in your business if you’re…
HM Revenue and Customs (HMRC) may check your records to make sure you’re…
Current VAT rates - standard 20% and rates for reduced rate and zero-rated items
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
VAT relief available to charities - relief, what you pay, registering, charging VAT
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
The guide to VAT rules and procedures.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
How to account for VAT on vehicles and fuel you use for your business.
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.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
Find out if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
Find out which country’s VAT rules to use when supplying services abroad.
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