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
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
How to account for VAT on vehicles and fuel you use for your business.
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
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 what records you must keep and how to keep them if you're registered for VAT.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Find out about group and divisional VAT registration and the forms you should use to apply.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
Check when you’re eligible for repayment interest if HMRC are late in settling a repayment claim from a VAT Return or VAT you've overpaid.
If you've reached the maximum points allowed, find out how to remove them and avoid a further £200 penalty. Check when individual penalty points expire.
Check if you can apply for an exemption from Making Tax Digital for VAT and submitting your VAT Returns using software.
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
How to fill in your Import One Stop Shop (IOSS) VAT Return and the records you need to keep when reporting the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Find out how to fill in a One Stop Shop (OSS) VAT Return if you’re registered for the Union scheme and make distance sales from Northern Ireland to the EU.
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.
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).