Accounting For Import VAT

EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX (ACCOUNTING PROCEDURES FOR IMPORT VAT FOR VAT REGISTERED PERSONS AND AMENDMENT) (EU EXIT) REGULATIONS 1. Introduction 1.1 This explanatory memorandum has been prepared by Her Majesty’s Revenue and Customs (“HMRC”) on behalf of Her Majesty’s Treasury (“the Treasury”) and is laid before the House of Commons by Command of Her […]

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VAT Refunds NI or EU UK Post-Deal Guidance

Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU How Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system. From: HM Revenue & Customs Published: 31 December 2020 Last […]

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Goods Exported from UK VAT Guidance

Goods exported from the UK (VAT Notice 703) How and when you can apply zero-rated VAT to goods exported outside the European Community. Published 24 March 2014 From: HM Revenue & Customs Contents Detail 1. Overview 2. The basics 3. Conditions and time limits for zero rating 4. Conditions for zero rating in specific circumstances […]

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VAT Mini One Stop Shop

Overview The Value-Added Tax (VAT) mini one-stop-shop (MOSS) scheme is a simplification measure. MOSS reduces the administrative burden and cost on business for the supply of telecommunications, broadcasting and electronic (TBE) services to non-taxable persons. If you do not avail of the VAT MOSS scheme for such services, you will be required to register, charge and […]

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Non-Established Traders (Misc.)

Non-established traders supplying gas through the natural gas system or electricity A non-established trader is not required to register for Value-Added Tax (VAT), where he or she supply gas through the natural gas system or electricity to the following customers in the State: an accountable person a Department of State or a local authority a body established […]

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Exports and VAT [UK]

Exports, dispatches, supplying goods abroad and charging VAT Find out if VAT is due when you sell, supply or transfer goods out of the UK, and about zero-rated goods, proof you must keep and which forms to fill in. Published 1 July 2014 From: HM Revenue & Customs Contents Overview Sales to someone who is […]

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EU Sales List [UK]

EU country codes, VAT numbers and enquiry letters for EC Sales Lists Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL). Published 1 July 2014 From: HM Revenue & Customs Overview These details will help you to complete an EC Sales List. They include: EU country […]

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Paying VAT on Imports [UK]

Paying VAT on imports, acquisitions and purchases from abroad If you import, acquire or buy goods or services from abroad you may have to pay VAT or account for it under the reverse charge procedure. Published 1 July 2014 Last updated 29 April 2016 — see all updates From: HM Revenue & Customs Contents Introduction Goods […]

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Relief of Imports Re-Exported to EU [UK]

Claim relief on goods imported then supplied to another EU country Find out when you can claim Onward Supply Relief and Inward Processing Relief. Published 1 July 2014 Last updated 3 May 2019 — see all updates From: HM Revenue & Customs Contents Overview OSR External community transit procedure Conditions for claiming OSR How to claim […]

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Overseas business selling goods in the UK [UK]

Guidance Overseas business selling goods in the UK If you’re an EU business involved in distance selling to customers in the UK, find out how the VAT rules affect your sales. Published 1 July 2014 Last updated 31 July 2018 — see all updates From: HM Revenue & Customs Contents Overview Threshold for distance selling Sales […]

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Accounting for Import VAT

Accounting for import VAT if the UK leaves the EU without a deal If you’re a VAT-registered business find out how to account for import VAT on all goods brought into the UK if the UK leaves the EU with no deal. Published 6 March 2019 From: HM Revenue & Customs Contents When to account […]

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Low Value Bulk Imports 2021 UK Guidance

Guidance Apply to import multiple low value parcels on one declaration from 1 January 2021 You can use the bulk import reduced data set to declare two or more low value parcels in a single import declaration when you import goods to Great Britain. Published 10 September 2020 Last updated 23 December 2020 — see all […]

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Import VAT Return 2021 UK Guidance

Guidance Check when you can account for import VAT on your VAT Return from 1 January 2021 From 1 January 2021, 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). Published 27 July […]

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VAT Marketplace Sales to UK Customers 2021 UK Guidance

Guidance VAT and overseas goods sold to customers in the UK using online marketplaces from 1 January 2021 How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK from 1 January 2021. Published 20 November 2020 Last updated 24 December 2020 — see all updates From: HM […]

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VAT Direct Sales to UK Customers 2021 UK Guidance

Guidance VAT and overseas goods sold directly to customers in the UK from 1 January 2021 How sellers will deal with VAT for goods from overseas that they sell direct to customers in the UK from 1 January 2021. Published 20 November 2020 Last updated 24 December 2020 — see all updates From: HM Revenue & […]

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VAT Health Care Medicines 2021 UK Guidance

Guidance Health professionals and pharmaceutical products (VAT Notice 701/57) How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists. Published 28 July 2014 Last updated 1 November 2020 — see all updates From: HM Revenue & Customs Contents 1. Overview 2. Medical services provided by registered […]

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VAT Pharma and Medical

Guidance Health professionals and pharmaceutical products (VAT Notice 701/57) How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists. Published 28 July 2014 Last updated 1 November 2020 — see all updates From: HM Revenue & Customs Contents 1. Overview 2. Medical services provided by registered […]

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Reclaiming VAT in EU

You can continue to use the EU VAT refund system to claim a VAT refund on expenses incurred before 1 January 2021 in EU member states, until 11pm on 31 March 2021. You will not be able to use the EU VAT refund system to claim refunds of VAT on expenses incurred in an EU […]

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