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Find out when you can zero rate books and other forms of printed matter.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
How to assess household and non-household packaging from 2024 onwards if you’re a UK organisation affected by extended producer responsibility (EPR) for packaging.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
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.
The guide to VAT rules and procedures.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Check what you need to do if you're sending, receiving and storing VAT invoices in an electronic format.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
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.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
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