VAT

What is VAT, how it works, different VAT rates, who needs to register and links to more information

Webinars, emails and advisory videos on VAT from HM Revenue & Customs

How and who needs to register for VAT with HM Revenue & Customs

Interactive and video guidance to help you understand how and when to register for VAT

Understand the business requirements of VAT through a series of interactive learning tools

Check if you need to follow HM Revenue & Custom's rules for Making Tax Digital for VAT, find software and sign up

Details of the various accounting schemes for VAT and record-keeping

If you’re VAT-registered you must charge VAT on the taxable goods and services you sell

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

How to submit your VAT Return online, pay your VAT electronically and correcting any errors

Understand your VAT obligations when importing goods or services

Understand your VAT obligations when exporting goods or services

VAT rules and how to register if you are an overseas business selling goods in the UK

Understand the VAT rules and rates for trades including builders, plumbers, plasterers and car dealers

Access the VAT notices, notes and information sheets

Specific rules for charging, reclaiming and registering for VAT

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

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

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

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