In this section:
- Charging VAT on your sales and other supplies
- Reclaiming VAT on your purchases
- Part-exchanges, returned goods, deposits, etc and VAT
- VAT Returns and accounts
- Payments and refunds of VAT to or from HM Revenue & Customs
- Changing or cancelling your VAT registration
- VAT problems, mistakes, adjustments, inspections, questions
- International trade, international visits and VAT
International trade, international visits and VAT
Cross-border VAT changes 2010 From 1 January 2010, you will have to account for, charge, pay, report and reclaim VAT differently on supplies of goods and services to or from other countries, both within the EU and outside it
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 traders 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
Overseas traders visiting the UK - getting a VAT refund If you're in business and visiting the UK on business you may be able to get back some of the VAT you pay during your visit
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 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 to other EU countries you may need to submit an EC Sales List: how to do it online or on paper
