VAT
Introduction to 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
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 MOSS
VAT Mini One Stop Shop for reporting and paying VAT due on supplies of digital services to consumers in the EU
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
VAT news, forms and other reference material
Access VAT news, VAT forms and other reference material
Additional guidance for VAT-registered businesses
Specific rules for charging, reclaiming and registering for VAT