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 what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
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 about the VAT place of supply rules if your business sells digital services to private consumers.
The guide to VAT rules and procedures.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
VAT checks by HM Revenue and Customs - VAT officers inspecting your VAT record keeping and business premises
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Annual accounting and VAT - eligibility, thresholds, returns and payment deadlines and joining or leaving the scheme
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.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
If you’re a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions.
VAT rates for building work, including plumbers, plasterers and carpenters - new houses and flats, work for disabled people, energy saving, grant-funded heating, conversions and renovations, properties that are not homes
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
Check if you need to pay import VAT when you import goods into Great Britain from outside the UK, or outside the EU to Northern Ireland. For supplies of services from outside the UK you must account for VAT under...
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
How to claim a VAT refund in the UK if you're established outside the UK.
Buying or commissioning services from outside the UK, Europe or abroad. Paying VAT on services.
Find out which country’s VAT rules to use when supplying services abroad.
Search for import and export commodity codes and for tax, duty and licences that apply to your goods.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.