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
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Buying or commissioning services from outside the UK, Europe or abroad. Paying VAT on services.
Guidance for UK businesses on rules for selling services to France.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Find out which country’s VAT rules to use when supplying services abroad.
Find out how your VAT invoices are affected by the reverse charge if you're a wholesale electronic communications supplier in the UK.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
The Scheduling and Listing Project will deliver a flexible system of digital tools and supporting processes to better support the judicial functions of scheduling and listing.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS).
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Guidance for UK businesses on rules for selling services to Belgium.
Guidance for UK businesses on rules for selling services to Switzerland.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Guidance for UK businesses on rules for selling services to Italy.
Guidance for UK businesses on rules for selling services to Austria.
Guidance for UK businesses on rules for selling services to Spain.
How your charity can deliver public services on behalf of organisations like local authorities, the NHS or government departments.
Guidance for UK businesses on rules for selling services to Luxembourg.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
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).