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VAT useful links

The aim of this page is to help members find what they might be looking for on the GOV.UK website and other external sites. It provides links to various indexes that cover most of the general VAT information on GOV.UK.

EU VAT e-commerce package

HMRC

<p>Paper from HMRC on the EU rule changes from 1 July 2021 relating to the movement of goods from Northern Ireland to the EU and imports of low value goods into the EU or Northern Ireland.</p>

Import goods into the UK: step by step

GOV.UK

Step-by-step guide explaining how to bring goods into the UK from any country. It covers tax and duty, customs declarations, licences and certificates, VAT refunds, commodity codes, and other import procedures.

Check when you can account for import VAT on your VAT Return

HMRC

Information on which businesses can, or need to, account for import VAT on their VAT Return (also called postponed VAT accounting). It also covers businesses that use agents or forwarders to import goods on their behalf, how to complete customs declarations, and importing merchandise in baggage.

Software suppliers supporting Making Tax Digital for VAT

HMRC

List of companies who are supplying suitable software to support the MTD for VAT pilot. These suppliers have tested their products in HMRC's test environment and have already demonstrated a prototype of their software to HMRC.

VAT Notice 700/22: Making Tax Digital for VAT

HMRC

Notice giving updated guidance on digital record keeping and return requirements of MTD for VAT. It explains the digital records that businesses must keep, ways to record transactions digitally in certain special circumstances, and what counts as ‘functional compatible software’.

KPMG Indirect tax rates table

KPMG

Table from KPMG providing data on indirect tax rates around the world with brief accompanying notes. A separate interactive Tax rates tool allows you to compare tax rates by country or region.

VAT Information Exchange System (VIES)

European Commission

Useful online tool for checking the validity of EU VAT numbers. The service is provided by the European Commission and uses data supplied by member states.

VAT on GOV.UK

GOV.UK

Extensive collection of HMRC guidance on rates, thresholds, managing VAT and VAT returns. Contains specific guidance for builders, car dealers, importers and tour operators.

HMRC VAT manuals

HMRC

A-Z of internal VAT manuals used by HMRC with detailed advice for specific sectors and circumstances. The guidance was produced for HMRC staff and 'should not be relied upon by businesses when calculating their taxes and/or duties'.

Global Indirect Tax publications and articles

KPMG

Updates on indirect tax around the world from KPMG, covering developments in regulations and compliance, data and trade. A series of regional indirect tax guides available through the page summarise the indirect tax regimes in individual countries.

Modernising VAT for cross-border e-commerce

European Commission

<p>Information from the European Commission on the modernisation programme that includes the <a href="https://ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en">new VAT e-commerce rules</a> that will come into force on 1 July 2021 and which affect everyone in the e-commerce supply chain for cross-border supplies to consumers in the EU.</p>

Tables of time limits

HMRC

Table of time limits from the Compliance Handbook, HMRC's Internal Manual, covering a range of taxes from corporation tax to VAT.