Please note VAT guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland
If you import goods you may have to pay import VAT and for services, you must account for VAT under the reverse charge procedure
Apply to use Simplified Import VAT Accounting
Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme
Refunds of VAT for UK businesses buying in EU countries
How to reclaim VAT you’ve paid in an EU country if you’re registered for VAT in the UK
Importing vehicles into the UK
Importing vehicles into the UK – register imported vehicles, Mutual Recognition scheme, type approval, vehicle excise duty and VAT
Tell HMRC you’re importing multiple vehicles
Use the Notification of Vehicle Arrivals (NOVA) online service to tell HMRC that you’re importing multiple vehicles
Tell HMRC about multiple heavy commercial vehicles brought into the UK
Use these spreadsheets with your online notification to tell HMRC you’ve brought multiple heavy commercial vehicles into the UK
Check where an online marketplace seller is established
As an online marketplace operator, check if a seller is established outside the UK, so that you can work out who is liable for VAT on sales.
