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This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).
Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
Work out the VAT liability of goods and services supplied by health and care institutions and providers of non residential care to children.
How to claim a VAT refund in the UK if you're established outside the UK.
An overview of VAT statistics, covering receipts information and the characteristics of the VAT trader population in the UK.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out how the VAT Cash Accounting Scheme works and the conditions you must meet if you want to use it.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Find out about group and divisional VAT registration and the forms you should use to apply.
Find out about VAT payments deferred between 20 March and 30 June 2020.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Buying or commissioning services from outside the UK, Europe or abroad. Paying VAT on services.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
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.
OTS reports on progress of their review on how to simplify VAT to ensure it is fit for purpose in the UK’s modern economy.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
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