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Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
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.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
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.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
Tertiary legislation about Retail Schemes, including Point of Sale, the Apportionment Scheme and the Direct Calculation Scheme.
Find out about using the VAT margin scheme if you're a dealer who sells second-hand motor vehicles in Northern Ireland that have come from Great Britain.
How to declare goods you bring into Northern Ireland 'not at risk’ of moving to the EU using the UK Trader Scheme.
Find out how to use your Aggregates Levy account, what records you must keep and how long to keep them.
Declare exported goods to customs, by entering their details in your records.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Use VAT101A if you run out of space on form EC Sales List (VAT101).
When charities can trade, tax rules and when to trade through a separate company.
Find out how to create a CSV file to submit your declaration, what file layout to use and how to resolve problems with file upload failures.
What you need to do if you sell or store tobacco products in the UK.
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