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VAT returns

Guidance and regulation

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  • Find out how to fill in a One Stop Shop (OSS) VAT Return if you’re registered for the Union scheme and make distance sales from Northern Ireland to the EU.

  • This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.

  • Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.

  • How to fill in your Import One Stop Shop (IOSS) VAT Return and the records you need to keep when reporting the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.

  • Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.

  • Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.