Additional guidance for VAT-registered businesses

Please note: VAT guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Economic Operator Registration and Identification scheme
How to apply for an EORI number to identify yourself to customs: useful for all traders, and required by traders and any person importing and exporting from the EU

Foreign currency transactions, VAT and Tour Operators
Converting foreign currencies into sterling for VAT accounting purposes and how to use the Tour Operators' Margin Scheme

How to value your imports for customs duty and trade statistics
Requirements of the import valuation system and the different methods for determining the value of goods produced outside the EU, for customs and VAT calculations

Telling HMRC you’re importing multiple vehicles
How to tell HM Revenue and Customs that you're importing multiple vehicles using the Notification of Vehicle Arrivals (NOVA) online service

VAT and import duty: reducing financial guarantees
Use Simplified Import VAT Accounting to lower the financial guarantees you give for the Duty Deferment Scheme

VAT rates on different goods and services
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT

VAT registration for groups, divisions and joint ventures
How to register a group of companies, company divisions, joint business ventures and business units for VAT and what to do if they are changed after registration

VAT relief: goods imported then supplied to another EU country
When Onward Supply Relief and Inward Processing Relief can be claimed for VAT purposes

VAT: Capital Goods Scheme and capital assets
Use the Capital Goods Scheme if you reclaim VAT on expensive land, property or computer equipment

VAT: EU businesses buying in the UK and the VAT refund scheme
Use the VAT refund scheme to reclaim VAT paid on goods and services bought in the UK if you’re an EU VAT registered business

VAT: EU country codes, VAT numbers and VAT in other languages
Which EU country codes, VAT numbers and foreign languages letters to use when completing an EC Sales List (ESL)

VAT: costs or disbursements passed to customers
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them

VAT: exemption and partial exemption
If some of the goods or services you supply are exempt from VAT this can affect how much VAT you can reclaim on your purchases

VAT: exports, dispatches and supplying goods abroad
VAT may be due if you sell, supply or transfer goods out of the UK. Find out about zero-rated goods, proof to keep and forms to complete

VAT: get clearance on the rules for complex transactions
Clarification from HMRC about how VAT law applies in a particular situation, and how to take part in an EU trial for complex cross-border VAT ruling requests

VAT: how to report your EU sales
How VAT registered businesses should use the EC Sales List (ESL) and the ESL online service

VAT: how to work out your place of supply of services
Understand the ‘place of supply’ and which country’s VAT rules to use when supplying services abroad

VAT: imports, acquisitions and purchases from abroad
If you import, acquire or buy goods or services from abroad you may have to pay VAT or account for it under the reverse charge procedure

VAT: instalments, deposits, credit sales
How and when to account for VAT if you offer your customers different payment methods, like instalments and deposits, and how to reclaim VAT you've paid on your purchases

VAT: lost, stolen, damaged or destroyed goods
How you should account for VAT on goods that are lost, stolen, damaged or destroyed

VAT: part-exchanges, barters and set-offs
How to account for VAT on goods that you give away, exchange or offset

VAT: private use and self-supply of goods and services
VAT due if you make private use of goods or services, and what to do if you use things that you make or buy as stock in your business

VAT: refunds for UK businesses buying from other EU countries
How to reclaim VAT paid in another EU country if you’re registered for VAT in the UK

VAT: refunds for non-EU businesses visiting the UK
Using the VAT refund scheme to reclaim VAT paid on goods and services bought in the UK if you’re registered as a business in a non-EU country

VAT: self-billing arrangements
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met

VAT: what to do if you’re an overseas business selling goods in the UK
Overseas businesses selling goods in the UK: what to do about VAT

Outward Processing Relief
How EU traders can claim relief from duty on goods temporarily exported for processing or repair in a non-EU country