Guidance

Find out how to use the VAT for Agents online service

Find out what the VAT for Agents, VAT EU Refunds, NOVA, VAT MOSS, EC Sales List and Reverse Charge Sales List services are, what you can do in the services and how to do it.

You can use HMRC online services to access several services for VAT, these are:

What you can do in the service

You can use the VAT for Agents online service to:

  • submit your clients’ VAT Returns and final VAT Return (VAT193)
  • view clients’ VAT Returns submitted online within the last 15 months
  • set up clients’ Direct Debit instruction to pay HMRC — you must be an authorised signatory on a client’s bank account to do this
  • ask for changes to your clients’ registration details, for example business name or contact details
  • cancel a client’s VAT registration or apply for them to be exempt from VAT
  • set up reminders and receive messages from HMRC about your clients’ VAT

EC Sales List and Reverse Charge Sales List online services

You must be a VAT-registered agent to use the EC Sales List and Reverse Charge Sales List online services.

You’ll automatically be given access to these services when you enrol for the VAT for Agents service. But you cannot set up your client list in either service.

Use the same process as VAT for Agents to register and set up authorisation to act for individual clients. You’ll be given the option to register for both services at the same time, but you need to set up separate client lists for each service.

VAT EU Refunds for Agents

To use the VAT EU Refunds service you’ll either need to:

You’ll automatically be given access to these services when you enrol for the VAT for Agents service. But you cannot set up your client list in this service.

Businesses registered for UK VAT must reclaim VAT paid in another EU country online. You can use the VAT EU Refunds for Agents to do this on behalf of your clients.

Use the same process as VAT for Agents to register and set up authorisation to act for individual clients. You’ll be given the option to register for both services at the same time, but you need to set up separate client lists for each service.

When you apply for authorisation to act on behalf of a client through VAT EU Refunds for Agents, your client will be sent an authorisation code that contains the letters ‘VR’. Enter the code into the service to complete the authorisation process.

How to use the service

How to submit your clients’ VAT Returns online

Most VAT-registered businesses have to submit VAT Returns online.

Once a client is in your VAT for Agents client list you can submit their VAT Returns online through either:

You cannot correct a client’s VAT Return through the VAT for Agents service. You’ll need to follow the guidance on how to correct a VAT Return already submitted.

Set up VAT Return email reminders

You can set up email reminders through the VAT for Agents service. The reminders will tell you when clients’ VAT Return are due and will be sent around 6 weeks before returns are due.

To set this up:

  1. Go to ‘Your HMRC services’ and follow the ‘Your account’ link in the left hand menu.
  2. Add your email to the ‘Your contact details’ section and choose to activate email reminders.

If you’re a new tax agent

If you’re going to be using any of the VAT online services as a tax agent, you must first register with HMRC. Check which steps you must take before registering as a tax agent.

Published 1 January 2014
Last updated 19 August 2019 + show all updates
  1. Use the 'Manage your clients details for Making Tax Digital for VAT' service to manage clients who've signed up to, or opted out of Making Tax Digital for VAT.

  2. Agent online services guidance has been updated to improve style and layout of content. HMRC Online Services log in information also updated in this guide.

  3. First published.