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How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
How to claim a VAT refund in the UK if you're established outside the UK.
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).
Find out your VAT obligations if you use an online marketplace to sell goods in the UK.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Reclaim VAT you've paid on goods and services bought in the UK to use in your business if you’re registered as a business outside the UK.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
How to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
Find out if you need to pay VAT when you sell goods to customers in the UK using an online marketplace.
How sellers of goods sent from abroad to customers in the UK should deal with UK VAT if the goods are returned to them.
Find out if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
Find out what VAT checks you must carry out on overseas sellers if you're an online marketplace operator, and what HMRC will do if you do not meet their requirements.
Find out about VAT and distance selling goods from the EU to customers in Northern Ireland if you're a business abroad.
Reclaim VAT you’ve paid on goods and services bought in the UK on or before 31 December 2020.
Find out how to work out what VAT to charge when goods are sold if you’re an online marketplace operator.
Don’t include personal or financial information like your National Insurance number or credit card details.
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