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How to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
This notice explains all of HMRC's Extra Statutory Concessions in force at the time of publication.
Use this service to submit your One Stop Shop (OSS) VAT Return and pay the VAT due if you're registered for the OSS Union scheme.
Use this form to tell HMRC about VAT due on goods sold to pay off a debt if you’re an auctioneer or an insolvency practitioner.
Find out which disposals of assets from historic houses are within the scope of VAT.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Find technical resources for software developers working with the EC Sales List online service.
Find out what you need to do and when you can claim a VAT-related payment using the scheme.
How to reclaim VAT you've paid in an EU country if you’re registered for VAT in the UK.
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
Check the availability and any issues affecting the Check a UK VAT number online service.
Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
Find out how to fill in a One Stop Shop (OSS) VAT Return if you’re registered for the Union scheme and make distance sales from Northern Ireland to the EU.
Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.
Use these road fuel charges from 1 May 2021 on your VAT return, to account for private consumption of fuel on a business vehicle.
As an online marketplace operator, check if a seller is established outside the UK, so that you can work out who is liable for VAT on sales.
Don’t include personal or financial information like your National Insurance number or credit card details.
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