Charging VAT on your sales and other supplies

Goods and services where you have to charge VAT If you're VAT-registered you must charge VAT on all goods and services you sell unless they are exempt from VAT

Rates of VAT on different goods and services A detailed list of goods and services showing which rates of VAT apply and which items are exempt or outside of the scope of VAT

Trade sectors with special VAT rates, rules or concessions Many trade sectors have special VAT rules or are able to zero-rate or reduced-rate products and services they supply

Discounts, vouchers, special offers and VAT Charging VAT on promotions such as discounts, multi-buy offers, coupons, vouchers and manufacturer-supported promotions

Costs passed on to clients - disbursements - and VAT When you buy expenses or services and charge them on to your clients - disbursements - or where you act as their agent

VAT invoices: what they must show What information you must put on a valid VAT invoice

Electronic invoices: VAT rules for issuing and receiving It's usually faster, cheaper and easier to send and receive invoices electronically but you must follow the VAT rules

Self-billing and VAT There are special VAT rules for when the customer creates an invoice and sends it to the supplier with payment