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
Find out if you need to account for the reverse charge if you receive building and construction services and how to do this.
Find out how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption.
Use form VAT600AA if you're already registered for VAT and want to join the Annual Accounting Scheme.
Check if you can apply for an exemption from Making Tax Digital for VAT and submitting your VAT Returns using software.
Check how you should submit your returns when you're exempt from using compatible software for Making Tax Digital for VAT.
Accounting for VAT using retail schemes if you're a VAT-registered business and you cannot account for VAT using normal accounting.
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
Use form VAT53 to allow an accountant, or agent, to register or make changes to a VAT group on your behalf.
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
How to account for VAT on goods that you give away, exchange or offset.
How VAT affects travel agents and tour operators.
Find out about the VAT liability of funeral services and other activities relating to the disposal of the remains of the dead.
Find out about the customs value and using the valuation methods if you’re an importer or clearing agent.
Use this service to disclose an underpayment of duty, VAT or other import charges on an import declaration made using Customs Handling of Import and Export Freight (CHIEF).
Find out how to make tax and duty-free supplies to NATO visiting forces, NATO International Military Headquarters and US military cemeteries in the UK.
Find out about the VAT Import One Stop Shop (IOSS) Scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Use the Notification of Vehicle Arrivals (NOVA) online service to tell HMRC that you're importing multiple vehicles.
Find out what the VAT EU refunds, Notification of Vehicle Arrivals (NOVA), EC Sales List services are, when to use those services and how to do it.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Find out about the VAT rules that apply to VAT-registered barristers or advocates.
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).