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How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).
The guide to VAT rules and procedures.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
VAT checks by HM Revenue and Customs - VAT officers inspecting your VAT record keeping and business premises
Annual accounting and VAT - eligibility, thresholds, returns and payment deadlines and joining or leaving the scheme
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Reclaim VAT you've paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK.
Search for import and export commodity codes and for tax, duty and licences that apply to your goods.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
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.
VAT rates for building work, including plumbers, plasterers and carpenters - new houses and flats, work for disabled people, energy saving, grant-funded heating, conversions and renovations, properties that are not homes
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
How to claim a VAT refund in the UK if you're established outside the UK.
Buying or commissioning services from outside the UK, Europe or abroad. Paying VAT on services.
Cash accounting and VAT - eligibility, thresholds, joining and leaving the scheme
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under...
Find out which country’s VAT rules to use when supplying services abroad.
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