Business and Charging VAT
Businesses and charging VAT Contents How VAT works VAT rates What you must do when charging VAT VAT-inclusive and exclusive prices When not to charge VAT Charging VAT to charities Returned goods Discounts and free ...
Search Results for: services
Here's what we've found for you
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. ...
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. ...
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 ...
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 ...
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 ...
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 ...
Customs Procedure Road Transport
Guidance Customs procedures when transporting goods by road Processes and customs documentation that apply when you transport goods across borders by road. Published 20 September 2012 Last updated 5 April 2016 — see ...
PEACHE System
Guidance Using the PEACH system to import plants and fresh produce How to register with and use the Procedure for Electronic Application for Certificates (PEACH) online system to comply with regulations when ...
Single Administrative Documents
Guidance The Single Administrative Document for import and export The Single Administrative Document (form C88) details your goods and their movement around the world. Published 2 August 2012 Last updated 6 April ...
National Export System
Guidance Use the National Export System to make an export declaration If you’re an exporter you must use the National Export System (NES) to declare your exports to countries outside the EU. Published 2 August ...
Outward Processing Relief
Guidance Outward Processing Relief Find out how EU traders can claim relief from duty on goods temporarily exported for processing or repair in a non-EU country. Published 6 August 2012 Last updated 2 October 2017 ...