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How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
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.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Find out about the zero rate of VAT for certain electronic publications.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
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.
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).
Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Buying or commissioning services from outside the UK, Europe or abroad. Paying VAT on services.
Find out what records you must keep and how to keep them if you're registered for VAT.
Don’t include personal or financial information like your National Insurance number or credit card details.
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