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Find out 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 VAT affects travel agents and tour operators.
Find out if you need to register to store goods in the UK for sellers established outside the UK.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out if you need to account for the reverse charge if you receive building and construction services and how to do this.
Find out how to value your goods to help when working out the VAT due when importing goods into the UK.
Find out about the VAT Import One Stop Shop (IOSS) scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Find out when HMRC apply a default surcharge, how it works and how to avoid a VAT surcharge.
Check the availability and any issues affecting the Check a UK VAT number online service.
How to register as an intermediary for the VAT Import One Stop Shop (IOSS) scheme to report and pay the VAT due to HMRC on behalf of your client.
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
Find out how you could be made liable for the unpaid VAT of another VAT-registered business when you buy or sell specified goods.
Find technical resources for software developers working with the EC Sales List online service.
Find out how to make tax and duty-free supplies to NATO visiting forces, NATO International Military Headquarters and US military cemeteries in the UK.
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Find out about VAT relief that may be available if you’re a charity buying certain goods and building work for disabled people.
Check the list of VAT appeals that HMRC has lost, or partly lost, that could have implications for other businesses.
How to get the VAT back on goods you buy in Northern Ireland from shops that offer tax-free shopping (VAT Notice 704/1).
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