VAT
Get started with VAT
What is VAT, how it works, different VAT rates, who needs to register and links to more information
Help and support for VAT
Webinars, emails and advisory videos on VAT from HM Revenue & Customs
How to register for VAT
How and who needs to register for VAT with HM Revenue & Customs
VAT registration: how to apply and when
Interactive and video guidance to help you understand how and when to register for VAT
Understand VAT for your business
Understand the business requirements of VAT through a series of interactive learning tools
Making Tax Digital for VAT
Check if you need to follow HM Revenue & Custom's rules for Making Tax Digital for VAT, find software and sign up
Accounting for VAT
Details of the various accounting schemes for VAT and record-keeping
Charging or reclaiming VAT
If you’re VAT-registered you must charge VAT on the taxable goods and services you sell
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
Submitting VAT returns, paying and repayments
How to submit your VAT Return online, pay your VAT electronically and correcting any errors
Importing goods and services and VAT
Understand your VAT obligations when importing goods or services
Exporting goods and services and VAT
Understand your VAT obligations when exporting goods or services
UK VAT for overseas businesses
VAT rules and how to register if you are an overseas business selling goods in the UK
VAT rules for particular trades
Understand the VAT rules and rates for trades including builders, plumbers, plasterers and car dealers
VAT notices, notes and information sheets
Access the VAT notices, notes and information sheets
Additional guidance for VAT-registered businesses
Specific rules for charging, reclaiming and registering for VAT
Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021
Information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business
Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU
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
Sales of second-hand motor vehicles in Northern Ireland
Find out about using the VAT margin scheme if you're a dealer who sells second-hand motor vehicles in Northern Ireland that have come from Great Britain
Prepare for the second-hand motor vehicle export refund scheme
Find out about a new scheme to claim a VAT refund if you buy second-hand motor vehicles in GB and move them to NI or the EU for resale