Importing goods and services and VAT
Understand your VAT obligations when importing goods or services
Please note: VAT guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
If you import goods you may have to pay import VAT and for services, you must account for VAT under the reverse charge procedure
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme
How to reclaim VAT you've paid in an EU country if you鈥檙e registered for VAT in the UK
Importing vehicles into the UK - register imported vehicles, Mutual Recognition scheme, type approval, vehicle excise duty and VAT
Use the Notification of Vehicle Arrivals (NOVA) online service to tell HMRC that you're importing multiple vehicles
Use these spreadsheets with your online notification to tell HMRC you've brought multiple heavy commercial vehicles into the UK
As an online marketplace operator, check if a seller is established outside the UK, so that you can work out who is liable for VAT on sales.