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VAT and overseas goods sold directly to customers in the UK

How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
- From: HM Revenue & Customs
- Updated: 13 May 2022
Refunds of UK VAT for non-UK businesses (VAT Notice 723A)

How to claim a VAT refund in the UK if you're established outside the UK.
- From: HM Revenue & Customs
- Updated: 29 February 2024
VAT on movements of goods between Northern Ireland and the EU

How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
- From: HM Revenue & Customs
- Updated: 2 May 2024
Businesses selling goods in the UK using online marketplaces

Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
- From: HM Revenue & Customs
- Updated: 23 April 2024
Freight transport and associated services (VAT Notice 744B)

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.
- From: HM Revenue & Customs
- Updated: 15 March 2021
VAT and overseas goods sold to customers in the UK using online marketplaces

How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
- From: HM Revenue & Customs
- Updated: 13 May 2022
Gold imports and exports (VAT Notice 701/21)

How to apply VAT rules to supplies, imports and export of gold and investment gold.
- From: HM Revenue & Customs
- Updated: 31 December 2020
Charging VAT when using an online marketplace to sell goods to customers in the UK

Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
- From: HM Revenue & Customs
- Updated: 8 March 2023
Refunds of VAT for businesses visiting the UK

Reclaim VAT you've paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK.
- From: HM Revenue & Customs
- Updated: 31 December 2020
Tax warehousing (VAT Notice 702/10)

How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
- From: HM Revenue & Customs
- Updated: 31 December 2020
Check when online marketplaces must carry out VAT checks on overseas sellers

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.
- From: HM Revenue & Customs
- Updated: 31 December 2020
Charging VAT on goods sold direct to customers in the UK

Find out if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
- From: HM Revenue & Customs
- Updated: 8 March 2023
VAT and overseas goods sent to the UK and returned to the seller

How sellers of goods sent from abroad to customers in the UK should deal with UK VAT if the goods are returned to them.
- From: HM Revenue & Customs
- Updated: 8 March 2023
Charging VAT when goods are sold if you're an online marketplace operator

Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
- From: HM Revenue & Customs
- Updated: 8 March 2023
Overseas businesses selling goods from the EU to Northern Ireland

Find out about VAT and distance selling goods from the EU to customers in Northern Ireland if you're a business abroad.
- From: HM Revenue & Customs
- Updated: 24 December 2020
Refunds of VAT paid in the UK on or before 31 December 2020 by EU businesses

Reclaim VAT you’ve paid on goods and services bought in the UK on or before 31 December 2020.
- From: HM Revenue & Customs
- Updated: 31 December 2020

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