Charging or reclaiming VAT
If you鈥檙e VAT-registered you must charge VAT on the taxable goods and services you sell
Please note: VAT guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, and keep digital records.
Find out how to work out what VAT to charge when goods are sold if you're an online marketplace operator.
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.
How and when to account for VAT if you offer your customers different payment methods, like instalments and deposits, and how to reclaim VAT you've paid on your purchases.
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property, or computer equipment.
How you should account for VAT on goods that are lost, stolen, damaged, or destroyed.
How to account for VAT on goods that you give away, exchange, or offset.
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.