VAT
Get started with VAT
What Value Added Tax is, how it works, different VAT rates, and who needs to register.
How to register for VAT
How and who needs to register for VAT with HM Revenue & Customs
VAT returns
How to submit your VAT return, sign into your online VAT account, and VAT fuel scale charges.
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.
Different ways to account 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.
Paying VAT
How to pay your VAT bill.
VAT rules for particular trades
Understand the VAT rules and rates for trades including builders, plumbers, plasterers and car dealers.
Exporting goods and services and VAT
Understand your VAT obligations when exporting goods or services.
Importing goods and services and VAT
Understand your VAT obligations when importing goods or services.
Overseas businesses and UK VAT
VAT rules and how to register if you are an overseas business selling goods in the UK.
VAT notices, notes and information sheets
Access the VAT notices, notes and information sheets.
Help and support for VAT
Webinars, emails, and advisory videos on VAT from HM Revenue & Customs.
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.
Accounting for VAT on goods moving between Great Britain and Northern Ireland
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.
Claim a VAT-related payment if you buy second-hand motor vehicles in Great Britain and move them to Northern Ireland for resale
Find out how to use the second-hand motor vehicle payment scheme to make a claim on your VAT Return.