Tax and international trade

How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states and when you can apply zero-rated VAT

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.

From 1 January 2021, the Protocol on Ireland / Northern Ireland comes into force and there are certain steps you must take now to comply with new VAT rules

Information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business

From 1 January 2021 declare sales and pay VAT if you sell digital services to EU customers, by registering for VAT or VAT MOSS in an EU member state

When you invoice a customer in a foreign currency you must convert the VAT on the sale into sterling, using one of two methods

Find out when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business

If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting)

If you're a UK business find out how to declare sales and pay VAT if you sell digital services to EU consumers from 1 January 2021

Find out about the EU's e-commerce package that affects businesses or online marketplaces selling or supplying goods