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
How to get VAT relief if you’re buying goods because of your disability.
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).
How to claim a VAT refund in the UK if you're established outside the UK.
Find out when and at what rate you need to charge VAT if you supply food and drink for catering or takeaway.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Find out about the VAT place of supply rules if your business sells digital services to private consumers.
Use this service to manage your client's details for VAT, if you’re a tax agent.
Find out how to account for VAT on entertainment provided by your business.
Find out how to apply for a duty deferment account so you can delay paying most customs or tax charges when you import goods into Great Britain or release goods from an excise warehouse.
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil payment returns). Find out how points work and how to avoid a £200 penalty.
Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.
Check the final amounts of import VAT and duty due online if you make declarations using the Customs Declaration Service.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Check if VAT is due on payments linked to private school fees and find out what you can reclaim VAT on.
Find out when you can zero rate books and other forms of printed matter.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
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).