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This release provides annual estimates of the sales and exports of goods and services generated by Northern Ireland businesses.

• Updated: 21 March 2019

How VAT works, what VAT is charged on, VAT thresholds and VAT schemes.

• Overview

  VAT (Value Added Tax) is a tax added to most products and services sold by…

• What VAT is charged on

  VAT is charged on things like: goods and services (a service is anything…

• How much VAT you must charge

  There are 3 different rates of VAT that can be added to products. Which…

• VAT thresholds

  You need to register for VAT if you go over the registration threshold (or…

• VAT schemes

  VAT schemes are designed to simplify the way some VAT-registered…

Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.

• Updated: 31 December 2020

How to do a VAT Return, pay your VAT bill, correct errors in your VAT Return, what to do if you're late with your return or payment.

Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale

Contains a first estimate of retail sales in volume and value terms, seasonally and non-seasonally adjusted

• Updated: 26 June 2014

Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.

• Updated: 12 November 2021

Contains a first estimate of retail sales in volume and value terms, seasonally and non-seasonally adjusted.

• Updated: 14 October 2014

Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.

• Updated: 31 December 2020

First estimate of retail sales, including quantity bought, store prices, average spend and internet sales, seasonally and non-seasonally adjusted.

• Updated: 15 September 2016