Charging or reclaiming VAT
Please note: VAT guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Charge, reclaim, and record VAT
How to charge VAT, calculate VAT, VAT rates, reclaim VAT on business expenses, and keep digital records.
VAT: costs or disbursements passed to customers
How to account for VAT if you make supplies to your customers, and you pay certain costs that you pass on when you invoice them.
VAT: instalments, deposits, credit sales
How and when to account for VAT if you offer your customers different payment methods, like instalments and deposits, and how to reclaim VAT you've paid on your purchases.
Private use and self-supply of goods and services for VAT
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
VAT: self-billing arrangements
How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.
The Capital Goods Scheme for VAT
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property, or computer equipment.
VAT: lost, stolen, damaged, or destroyed goods
How you should account for VAT on goods that are lost, stolen, damaged, or destroyed.
VAT: part-exchanges, barters and set-offs
How to account for VAT on goods that you give away, exchange, or offset.
Claim VAT refunds in Northern Ireland or the EU, if you're established in Northern Ireland or in the EU
How Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.
