VAT
In this section:
- Introduction to VAT
- Registering for VAT
- Choosing the best VAT accounting scheme for your business
- VAT rates and charging and reclaiming VAT on sales and purchases
- Keeping records, invoicing and accounting for VAT
- VAT returns, payments and refunds
- VAT problems, mistakes, adjustments, inspections and investigations
- Changing your VAT registration details or deregistering from VAT
- VAT and international trade
- VAT for charities and other not-for-profit organisations
- VAT for consumers
- VAT for tax agents and advisers
Keeping records, invoicing and accounting for VAT
Keeping VAT accounts and records Details of the records you must keep for your sales, purchases and the figures you use to fill in your VAT return
What counts as a valid VAT receipt? You can only reclaim VAT on your business purchases if you have a valid VAT invoice
How to issue a valid VAT sales invoice Find out what information you need to put on an invoice for it to be a valid VAT invoice
