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Find out when you can zero rate books and other forms of printed matter.

• Updated: 31 July 2020

Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.

• Updated: 30 September 2022

How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, keep digital records.

• Charging VAT

  All VAT-registered businesses should now be signed up for Making Tax…

• When not to charge VAT

  You cannot charge VAT on exempt goods or services. If you buy or sell an…

• VAT on discounts and gifts

  There are different rules for charging VAT on discounts, gifts and free…

• Reclaim VAT on business expenses

  You can reclaim VAT on items you buy for use in your business if you’re…

• Keeping VAT records

  HM Revenue and Customs (HMRC) may check your records to make sure you’re…

How to register for VAT, change your details, cancel your registration, register for VAT in EU countries.

How VAT works, what VAT is charged on, VAT thresholds and VAT schemes.

How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states (VAT Notice 725).

• Updated: 26 February 2025

Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.

• Updated: 21 September 2022

Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale

How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.

• Updated: 18 June 2018

If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).

• Updated: 23 December 2021