Taxes, VAT, duties and tariffs

Find out if you can register and use the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT on imports of low value goods to consumers in the EU, Northern Ireland, or both.

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 report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.

You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.

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.

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

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)

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

If you’re a business importing goods from outside the UK, you can pay Customs Duty, excise duties and VAT in a number of ways

Check if VAT is due when you sell, supply or transfer goods from Northern Ireland to the EU.