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
If you receive goods into Northern Ireland from the EU you may have to pay acquisition VAT.
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.
Find out about the VAT Import One Stop Shop (IOSS) scheme and registering as an intermediary to report and pay VAT due to HMRC on behalf of your client.
Find out how to spot VAT missing trader fraud and how to protect yourself or your business from organised criminals.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT output tax.
If you sell second-hand houseboats or caravans in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
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.
You can claim a relief on Customs Duty or VAT when importing visual and auditory goods from outside the UK.
You can claim a relief to pay no Customs Duty and VAT if you are importing or presenting a decoration or award in the UK.
If you're registered for the VAT Import One Stop Shop (IOSS) in the EU and sell eligible low value goods into Northern Ireland, use this service to tell HMRC your VAT IOSS registration number.
Check the availability and any issues affecting the Notification of Vehicle Arrivals (NOVA) online service.
How to cancel or make changes to your VAT One Stop Shop (OSS) Union scheme registration.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find out about partial exemption special methods for government departments.
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)
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.
Find out if you can zero rate VAT if you sell, lease or hire out a freight container for export from the UK.
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.
Get help if you’re a tax agent or adviser who has clients who must complete VAT Returns for VAT input tax.
Do not 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. Please fill in this survey (opens in a new tab and requires JavaScript).