Imports, Exports and International VAT

If you import goods into the UK, you pay VAT at the border — but you can reclaim this as input tax on your VAT Return. To do this, you need an import VAT certificate, known as a C79 certificate. This article explains what a C79 certificate is, how to get it, and when to use it...

4 min read

When you import goods into the UK, you'll need to pay VAT and any customs duty that applies. However, if you're VAT-registered, you can use postponed VAT accounting to declare and recover import VAT on the same VAT Return, rather than paying it upfront. This guide explains your payment options,...

7 min read

Postponed VAT Accounting (PVA) lets you account for import VAT directly on your VAT Return instead of paying HMRC upfront at the border. This improves your cashflow because you declare and reclaim the VAT in the same return, rather than paying it first and waiting to recover it later. This article...

5 min read

Under the Northern Ireland Protocol, Northern Ireland follows EU VAT rules for goods while remaining part of the UK's VAT system. This creates special VAT requirements when goods move between Northern Ireland and Great Britain, or between Northern Ireland and EU countries. The...

6 min read

If you operate an online marketplace in the UK, you may be responsible for charging and accounting for VAT on sales made by overseas sellers through your platform. Your VAT obligations depend on where the seller is established, where the goods are located when sold, and the va...

8 min read

When you supply digital services like e-books, apps, streaming content or software to consumers, VAT is charged based on where your customer is located, not where your business is based. This means UK businesses may need to charge foreign VAT rates or register overseas, whilst...

5 min read

If you sell goods online to consumers in the EU or Northern Ireland, special VAT rules apply depending on where your goods are located when sold and their value. The Import One Stop Shop (IOSS) scheme allows you to collect and pay VAT on low-value imports through a single mont...

6 min read

If you sell goods to customers outside the UK, you can usually zero-rate those sales for VAT — meaning you charge 0% VAT instead of the standard rate. However, to apply zero-rating, you must obtain and keep the right evidence that the goods have actually left the country, and...

6 min read

Working out where a service is supplied for VAT purposes — known as the "place of supply" — determines which country's VAT rules apply and who accounts for the tax. The rules differ depending on whether you're supplying services to another business (B2B) or to a consumer (B2C)...

6 min read