International trade, international visits and VAT

Exports, supplies of goods and services overseas: charging VAT If you export, supply, move or despatch goods or supply services abroad special rules may apply

Imports, acquisitions from abroad: paying and reclaiming VAT If you import, acquire or buy goods or services from abroad you may have to pay and reclaim import VAT

Foreign currency transactions and VAT When you invoice a customer in a foreign currency you must convert the VAT on the sale into sterling, using one of two methods

UK businesses visiting other EU countries - getting VAT refunds If you're in business and visit other EU countries, you may be able to get back some of the VAT you pay during your visit

EU businesses visiting the UK - getting VAT refunds If you're in business in the EU, you may be able to get back some of the VAT you pay during business trips to the UK

Non-EU businesses visiting the UK - getting VAT refunds If you're registered as a business outside of the EU you may be able to get back some of the VAT you pay during business trips to the UK

Distance selling into the UK from other EU countries and VAT Suppliers from other EU countries with sales to the UK this year of more than £70,000 may need to register for VAT

Verify an EU VAT number on the European Commission website (Opens new window) Confirm that an EU VAT number you've been given is valid

EC Sales Lists: completing and submitting, online or on paper If you've supplied goods or services to other EU countries you may need to submit an EC Sales List: how to do it online or on paper