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
Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out which country’s VAT rules to use when supplying services abroad.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out what information you may be asked for by your account provider and how that information is shared.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
If you're an energy producer, supplier or customer, check what records and accounts to keep to help you complete returns and claim any reliefs or exemptions.
Find out about group and divisional VAT registration and the forms you should use to apply.
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.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
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.
The guide to VAT rules and procedures.
How to find digital outcome, specialist and user research services on the Digital Outcomes and Specialists framework.
How to account for VAT if you're a supplier and accept purchasing cards, or a business that buys goods and services using a purchasing card.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
Find out how to apply VAT if you're in the taxi and private hire car trade.
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).