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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.
Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.
Use this service to submit your Import One Stop Shop (IOSS) VAT Return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
How to fill in your Import One Stop Shop (IOSS) VAT Return and the records you need to keep when reporting the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.
Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
Check if you can claim a VAT refund using the DIY housebuilders scheme if you’re constructing a new charity building, for a charitable or relevant residential purpose.
Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.
Find out the approaches you can take for VAT apportionment of consideration to lower the risk of tax non-compliance.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Find out about VAT payments deferred between 20 March and 30 June 2020.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
How to account for VAT if you're a supplier and accept purchasing cards, or a business that buys goods and services using a purchasing card.
Notice made under regulation 1(3)(b) of the International Tax Compliance Regulations 2015 which has force of law.
This guidance note explains the extending joint and several liability for online marketplaces and displaying VAT numbers online.
Find out how to spot VAT missing trader fraud and how to protect yourself or your business from organised criminals.
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