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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 form VAT600AA if you're already registered for VAT and want to join the Annual Accounting Scheme.
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
Find out about the zero rate of VAT for certain electronic publications.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
How to reclaim VAT you've paid in an EU country if you’re registered for VAT in the UK.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) for years prior to the current year.
Find out which motor vehicles you can and cannot claim a payment for using the scheme.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Check the availability and any issues affecting the Notification of Vehicle Arrivals (NOVA) online service.
Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
How sellers of goods sent from abroad to customers in the UK should deal with UK VAT if the goods are returned to them.
Check if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
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.
Check the availability and any issues affecting the VAT payment plan service.
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)
Do not include personal or financial information like your National Insurance number or credit card details.
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