UK VAT for overseas 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.

VAT and overseas goods sold directly to customers in the UK
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK

Claim VAT refunds in Northern Ireland or the EU, if you're established in Northern Ireland or in the EU
How Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system

Businesses selling goods in the UK using online marketplaces
Find out your VAT obligations if you use an online marketplace to sell goods in the UK

Overseas businesses selling goods from the EU to Northern Ireland
Find out about VAT and distance selling goods from the EU to customers in Northern Ireland if you're a business abroad

Refunds of VAT paid in the UK on or before 31 December 2020 by EU businesses
Reclaim VAT you’ve paid on goods and services bought in the UK on or before 31 December 2020

Refunds of VAT for businesses visiting the UK
Reclaim VAT you've paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK

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