VAT Returns
VAT Returns Contents Overview Fill in your return How to submit your return Deadlines Surcharges and penalties Assessments Interest on underpaid or overpaid VAT Overview You usually submit a VAT Return to HM Revenue ...
Category Archives: Goods – the Single Market
Sub-categories
Agricultural Products (24)
EU Free Movement of Goods (7)
Excise (19)
Food and Agriculture (44)
Harmonised Standards (55)
Hazards & Chemicals (8)
Licences & Controls (57)
Medicines (49)
Trade and Transport (20)
Value Added Tax (45)
VAT Mini One Stop Shop
Register for the VAT Mini One Stop Shop scheme How to register and use the VAT Mini One Stop Shop to report and pay VAT due on sales of digital services to consumers in the EU. Published 1 October 2014 Last updated ...
VAT on Digital EU Sales
VAT on sales of digital services in the EU (VAT MOSS) This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS). Published 1 February ...
Exporting
Exporting and doing business abroad Contents Introduction Move goods within the EU Export outside the EU Export licences and special rules Introduction You can post goods abroad if your business gets small orders ...
Exports and VAT
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. ...
EU Sales List
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 ...
Starting to Import
Starting to import Contents Overview Moving goods from EU countries Importing from non-EU countries VAT on services Importing from non-EU countries If the UK leaves the EU without a deal, you’ll need to follow these ...
Paying VAT on Imports
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 ...
Valuations
How to value your imports for customs duty and trade statistics Requirements of the import valuation system and methods for determining the value of goods produced outside the EU, for customs and VAT calculations. ...
Simplified Import VAT Accounting
Reduce financial guarantees using Simplified Import VAT Accounting Use Simplified Import VAT Accounting to lower the financial guarantees you give for the Duty Deferment Scheme. Published 1 July 2014 Last updated 25 ...
Relief of Imports Re-Exported to EU
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: ...
VAT Refunds in other EU States
Refunds of VAT for UK businesses buying from other EU countries How to reclaim VAT you’ve paid in another EU country if you’re registered for VAT in the UK. Published 1 July 2014 From: HM Revenue & Customs ...
Importing Vehicles
Importing vehicles into the UK Contents How to import a vehicle Telling HMRC Paying VAT and duty Getting vehicle approval Registering an imported vehicle Temporary imports How to import a vehicle You must complete ...
Overseas business selling goods in the 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 ...
Online Marketplaces
Guidance Businesses selling goods in the UK using online marketplaces Find out your VAT obligations if you use an online marketplace to sell goods in the UK. Published 16 September 2016 Last updated 31 July 2018 ...
VAT Place of Charge
Work out your place of supply of services for VAT rules Find out which country’s VAT rules to use when supplying services abroad. Published 1 July 2014 From: HM Revenue & Customs Contents What ‘place of supply’ ...
VAT Refund Scheme
Guidance EU businesses buying in the UK and the VAT refund scheme Reclaim VAT you’ve paid on goods and services bought in the UK if you’re an EU VAT-registered business using the VAT refund scheme. Published 1 ...
VAT Refunds
Guidance Refunds of VAT for non-EU businesses visiting the UK 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 in a non-EU country. ...
VAT and Foreign Currency
Guidance Transactions in foreign currencies and VAT How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT. Published 1 July 2014 Last updated 18 ...
Tariff and Excise Duties
Guidance UK Trade Tariff: excise duties, reliefs, drawbacks and allowances Updated 3 July 2019 Contents 1.Introduction 2.Wine and made-wine 3.Beer 4.Cider and perry 5.Spirits 6.Low alcohol beverages 7.Imported ...
CAP Tariff Issues
Guidance UK Trade Tariff: Common Agricultural Policy (charges and refunds) Updated 28 April 2016 Contents 1.General 2.CAP imports 3.CAP exports 4.Further information 1. General 1.1 Agricultural duties and charges ...
Export Prohibitions and Restrictions
Guidance UK Trade Tariff: export prohibitions and restrictions Updated 2 July 2018 Contents 1.Introduction 2.Prohibitions and restrictions in European Union (EU) and other legislation 3.The export licensing controls ...
Import Prohibitions and Restrictions
Guidance UK Trade Tariff: import prohibitions and restrictions Updated 11 May 2017 Contents 1.Introduction 2.EU and UK import licensing controls (other than those of radiocommunications division) 3.Prohibitions and ...
Road Haulage Basics
Guidance International road haulage: the essentials Security, environmental and legal regulations for road transport businesses involved in cross-border transport Published 3 September 2012 From: Department for ...
Transhipment Licences
Guidance Transhipment licences Transhipment licences allow controlled goods to pass through the UK on the way to other destinations: find out when you need one and how to use it. Published 3 September 2012 From: ...
Moving Goods by Road
Guidance Moving goods by road How to move goods by road including the type of vehicles used, key documents, insurance and licensing. Published 19 September 2012 Last updated 5 April 2016 — see all updates From: HM ...
Haulage Licences
Guidance International road haulage: operator licences and permits The licences and permits you need to operate gross vehicle weight vehicles above 3.5 tonnes on international journeys from the UK. Published 4 ...
Driving Dangerous Goods
Guidance Driving dangerous goods and special loads abroad International regulations and required documentation for hauliers transporting dangerous or hazardous goods by road or by vehicles on ships. Published 10 ...
Driver Documents
Guidance International road haulage: driver documents Documents you need to carry if you’re the driver or a passenger in a lorry or other heavy goods vehicle (HGV) that crosses international borders. Published ...
Driver CPC Licence
Guidance Check if you need Driver CPC to drive a lorry, bus or coach Find out if you need the Driver Certificate of Professional Competence (CPC) to drive a lorry, bus or coach, or if you could be exempt. Published 7 ...