VAT

If you’re registered, you have to charge VAT when you make taxable supplies.

What qualifies and the VAT rate you charge depends on the type of goods or services you provide.

No VAT is charged on goods or services that are:

exempt from VAT
outside the scope of the UK VAT system
This guide to goods and services and their VAT rates is not a complete list. You can see a full list of VAT notices for goods and services not included in this guide.

VAT rate conditions
These rates may only apply if certain conditions are met, or in particular circumstances, depending on some or all of the following:

who’s providing or buying them
where they’re provided
how they’re presented for sale
the precise nature of the goods or services
whether you obtain the necessary evidence
whether you keep the right records
whether they’re provided with other goods and services
Other conditions may also apply.

There are also specific VAT rules for certain trades such as builders and charities that affect how you account for VAT, how much you must pay and how much you can reclaim.

International trade
Goods exported outside the UK and the EU, or sent to someone registered in an EU country are zero-rated, subject to conditions. You can read more about VAT on goods sent overseas.

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