We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond.
Check the availability and any issues affecting the One Stop Shop (OSS) Union scheme online service.
Check the availability and any issues affecting the Reverse Charge Sales List (RCSL) online service.
Check the availability and any issues affecting the VAT GIANT online service.
Schemes that split supplies to avoid paying VAT don’t work. HMRC will investigate anyone who uses one.
Guidance for EC Sales List online developers on Government Gateway.
Check the availability and any issues affecting the VAT Mini One Stop Shop (MOSS) online service.
Check the availability and any issues affecting the EU VAT Refunds online service.
Notice made under The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 which has force of law.
Notice made under the Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 which has force of law.
Find withdrawn VAT notices to check the rules for transactions that took place on or before 31 December 2020.
Find currency exchange rates for VAT Mini One Stop Shop (VAT MOSS) businesses registered in the UK to complete declarations.
Find out about the VAT treatment of transactions or movements of goods which span the end of the transition period.
Find out how to account for VAT when you rent out and part-exchange pre-recorded video cassette films.
This information sheet is about certain supplies of sporting services made by local authorities that can be treated as exempt from VAT.
How to cancel or make changes to your intermediary or your client VAT Import One Stop Shop (IOSS) scheme registration.
Find the UK’s preferential tariffs and Rules of Origin for the agreements contained with the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.
Check the availability and any issues affecting the DIY housebuilder scheme online service.
How to appoint a payment representative or an agent to deal with VAT-related payments if you do not have a business establishment in the UK.
This technical note advises on the new 16.5% VAT flat rate for businesses with limited costs which will take effect from 1 April 2017.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).