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
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Find out the 'place of supply' rules for passenger transport and the VAT zero rating of public passenger transport if you supply it in the UK.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
Decide which activities are business or non-business for VAT purposes if you're a local authority or other public body.
Find out which services and goods relating to welfare are exempt from VAT, and if welfare services and goods that you provide can be exempt from VAT.
How to charge or reclaim VAT if you offer your customers payments in advance, instalments, deposits, or credit sales.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
How customers and their suppliers must treat VAT if they're using self-billing arrangements.
Find out if you can get a refund on goods and services under a VAT Refund Scheme if you’re a charity.
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
How VAT applies if you give or get sponsorship.
Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
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. Please fill in this survey (opens in a new tab and requires JavaScript).