UK VAT Compliance Guide - See how VAT applies in the UK to different goods and services including VAT Rates, VAT Registration, VAT returns and VAT Recovery. Autumn Budget Read More VAT Risk & Control Framework Read More UK Carbon Border Adjustment Mechanism (CBAM) - 2027 Read More Oil and Gas - Place of Supply for VAT Read More Banking - How VAT is Applied to Services and Recovered on Costs Read More Fuel & Power - How VAT Applies Read More UK VAT is primarily governed by Law ( VAT Act 1994) and is enhanced by case law and administered by the UK Tax Authority known as HMRC (Her Majesty's Revenue & Customs). VAT (Value Added Tax), is a consumption tax levied on goods and services at each stage of the supply chain, with the final cost being borne by the end consumer. VAT Registered Businesses will collect VAT (output) from customers and pay this to HMRC usually on a monthly or quarterly basis. VAT Registered Businesses can also fully recover the VAT they pay on their own purchases subject to any partial exemption restrictions . On this page you will find detailed UK VAT guides, articles and links to help you better understand the key issues in relation to UK VAT compliance and other indirect taxes and help your business stay VAT compliant. For quick and immediate answers for specific VAT queries you may have, use our AI VAT Advisor which will provide guidance and key VAT information along with detailed summaries from the knowledge base of our site. UK VAT Registration Businesses in the UK (including Isle of Man) are required to register for VAT If the value of their Taxable Turnover (standard rate, reduced rate and or zero rated supplies) in the preceding 12 months or less goes over the registration threshold of £90,000 If the value of their taxable turnover (standard rate, reduced rate and or zero rated supplies) is likely to exceed £90,000 in the next 30 days if the business is based outside the UK and supplies goods or services in the UK or are expected to in the next 30 days. (Threshold does not apply here) If a businesses is being taking over a VAT registered business as a going concern If you make distant sales into Northern Ireland and exceed the annual threshold. Note: Businesses include Sole Traders, Partnerships, Limited Companies, Clubs, Associations. What is Taxable Turnover Standard Rated Sales of goods and services Zero Rated Goods and Services Reverse Charge Output VAT Any Goods or Services you barter or part exchange The value of any goods you have used for private use Property services supplied (rent and service charges) where you have opted to tax the building. What is not Taxable Turnover Sales of capital items such as buildings , machinery, cars Exempt supplies Voluntary Registration You can apply to HMRC for voluntarily registration if: you are making taxable supplies where their value is under the £85,000 threshold. This will allow you to recover VAT expenses incurred. You are intending to make taxable supplies in the near future Register - online here UK VAT Explained VAT (Value Added Tax) is a tax on consumption and is added to the sale of goods and services supplied by VAT Registered businesses. Not all products and services sold attract VAT and there are a number of VAT rates or categories as follows: Standard Rated 20% (taxable) Reduced Rate 5% (taxable) Zero Rated (taxable) Exempt Outside The Scope Depending on the goods being sold or services being provided, one of the categories above will be applied to the sale. Standard Rated Goods and Services Standard Rated goods and services are goods sold or supplied by VAT registered businesses and include 20% VAT. Therefore invoices to customers will include 20 % VAT. Standard Rated services fall into the taxable services bucket and where businesses make taxable sales and exceed or are likely to exceed £90,000, they are required by law to Register for VAT. Examples of Standard Rated goods and services include: Fuel Professional Services such as Legal and Accountancy Computers and Mobile phones Hotel Accommodation No Domestic Energy Alcohol Restaurant food and hot takeaways Reduced Rate Goods and Services Reduced rate VAT of 5% is mainly applied within the domestic fuel and construction industry. Examples of Reduced Rate VAT at 5% include: Domestic / residential energy bills (Gas & Electric) Gas fired boiler installation Radiator Connection or re-connection to the gas mains Renovating a dwelling that has been empty for at least 2 years Zero Rated Goods and Services Goods and services supplied as Zero Rated VAT are taxable supplies but without VAT applied. Therefore invoices generated and sent to customers for zero rated supplies will not include VAT. Examples of Zero Rated goods and services include: Children's clothing Books Sewerage services supplied to domestic or industrial customers Water supplied to domestic households Insulation Take away - cold food Note: where businesses make sales of goods and services to non UK business customers, these can also be treated as Zero Rated in some instances as they are deemed outside the scope of UK VAT but are classed as taxable services which carry the right to deduct Input VAT. (Please see place of supply button) Exempt Goods and Services Exempt supplies of Goods and Services unlike standard rated and zero rated are not taxable supplies. Exempt supplies are listed in the VAT Act 1994 Sch 9 and include the following: Postal Services Insurance Land and Property Rental Education Financial Services Tax Point Rules Tax points are the specific points in time when sales of goods or services take place and are governed by rules set out by HMRC. VAT registered businesses must account for VAT within the period the tax points for their sales occur. So if a tax point occurs in March and the businesses next VAT return period is January to March then the VAT on the sale will have to be included within the quarter ending March VAT return. Basic Tax Point Goods - The date when you send them to your customer or the customer takes them away or for goods assembled at a suppliers premises, when the goods are made available to the customer Services - The date when the service is performed — it’s normally taken as the date when all the work except invoicing is completed Actual Tax Point The basic tax point will be overridden if an actual tax point is created. An actual tax point is created when: An invoice is issued or payment is received (whichever is first) before the basic tax point. An invoice is issued up to 14 days after the basic tax point You do not have to follow the 14 day rule, but if you decide not to you must tell HMRC by writing to the VAT Written Enquiries Team . If you wish to have an extension of the 14 day rule, then you must apply to HMRC by writing to the VAT Written Enquiries Team , giving your reasons. Note: Failure to tell HMRC about extending the 14 day rule will result in the tax point reverting to the basic tax point. Continuous Supplies of Services If you supply services on a continuous basis and receive payments regularly or from time to time, there’s a tax point every time you issue a VAT invoice, or receive a payment, whichever happens first. If payments are due to be made at regular intervals (for example, by banker’s order or direct debit), you can issue a VAT invoice at the start of any period of up to one year (provided that more than one payment is due in the period) to cover all the payments due in that period. For each payment you should set out the: VAT-exclusive amount Date on which the payment is due Rate of VAT VAT payable If you decide to do this, you do not have to account for tax on any payment until the date on which it is due, or date you receive it, whichever happens first. Your customer must not reclaim, as input tax, any VAT shown on the VAT invoice until the date on which the payment is due, or you have received the payment, whichever happens first. The same procedures apply to continuous supplies of goods, in the form of water, gas and electricity. Goods supplied on sale or return, approval or similar terms When you supply goods on sale or return, for example, they have not been sold and you still own them until such time as they’re adopted by your customer. Adoption means that the customer indicates a wish to keep them. Until your customer does so, your customer has an unqualified right to return them at any time, unless you have agreed a time limit. You may have fixed a time limit of adoption of less than 12 months from the date when the goods were sent. If a time limit has: Been fixed for a period of 12 months or less, then the Basic Tax Point is the date the time limit expires Not been fixed or fixed for a period of more than 12 months, then the Basic Tax Point is 12 months from the date when the goods were sent Note: In either case if your customer adopts the goods before the time limit expires the date of adoption becomes the basic tax point. Also the basis tax point as mentioned above will be overridden by the actual tax point on the date an invoice issued by the business providing the goods or the date payment is received for the goods, which ever is earlier. If you receive a payment which is not returnable, this will normally indicate that the goods have been adopted. The payment of a deposit required as a condition of delivery — which is repayable if the goods are returned — does not constitute adoption. Finally, It is a businesses responsibility to make sure that its customers notify them promptly when they have adopted goods. Goods taken for personal or other non-business use Goods that are taken out of a business: Permanently for non-business use will have a basic tax point on the date when the goods are taken or set aside for this purpose Temporarily for non-business use, but they’re still part of its stock or business assets, then a tax point is triggered each time they’re used or — if the non-business use continues over a period of time — on the last day of each tax period that the goods are used or made available for that purpose VAT Returns VAT Registered businesses that make supplies of goods and services are required to file their VAT returns to HMRC either monthly or quarterly (depending on VAT scheme) to pay over the Output VAT collected on sales to their customers and also to recover any Input VAT they have incurred on supplies they have purchased for operating their business. The difference between the Output VAT collected and the Input VAT incurred will form the basis as to whether VAT is payable or recoverable from HMRC. VAT collected on Sales greater than VAT incurred on purchases = Payment due to HMRC VAT incurred on purchases greater than VAT collected from customers = Recovery of VAT from HMRC Any exempt and zero rated supplies a firm makes to its customers or purchases from its suppliers also need to be included on the VAT Returns in boxes 6 and 7 respectively. Partial Exemption - VAT Recovery In addition to Output VAT that is collected by a business on its sales and then paid over to HMRC, businesses can also recover VAT on expenses they incur. The recovery of VAT depends highly on the nature of the supplies being made by the business. Business is only making Taxable Supplies (Standard rated, reduced rate or zero rated) - then the Input VAT incurred on its purchases is directly attributable to its taxable sales and can be fully recovered from HMRC. Business only makes Exempt Supplies - Then it cannot recover any of the input VAT incurred on purchases as the input VAT is directly attributable to supplies of exempt goods or services. Businesses making a mixture of Taxable and Exempt Supplies - This type of business is known as a partially exempt business and because not all of its supplies are taxable, it can only recover a calculated percentage of the input VAT it has incurred. Partially Exempt Businesses - will be required to calculate their partial exemption recovery percentage or rate and then apply this rate to their pool of input VAT that they have incurred. The standard method for calculating the partial exemption recovery rate is as follows: Taxable Sales (Standard, Zero, Reduced Rate) / Total Sales (Standard, Zero, Reduced Rate, Exempt) = VAT Recovery Rate Percentage % Example - Standard Rated Sales £1,000, Zero Rated Sales £500, Reduced Rated Sales £200 and Exempt Sales £2,000 £1,000 + £500 + £200 / £3,700 = 46 % RR If the input VAT pool is £20,000, then the business can recover £9,189 from HMRC via its VAT return. Note: Many larger and more complex businesses (such as banks) will have Partial Exemption Special Methods which will have been formulated specifically for their business and agreed with HMRC. Many businesses will have multiple internal business areas and products and as such using the standard method may not be suitable. Once formulated businesses will be required to adhere to their agreed Partial Exemption Special Methods and keep HMRC up to date on any internal business restructures that might affect the agreed method. HMRC - has the right to issue a Special Method Override where they believe the existing method in use does not produce a fair and reasonable level of VAT recovery. Annual Input VAT Adjustments As part of the VAT return process partially exempt businesses are required to complete annual Input VAT adjustments to ensure the correct amount of VAT has been recovered from HMRC for the overall year. Normally businesses will file quarterly VAT returns which include VAT recoverable for the quarter. The recovery of VAT on the quarterly returns will be based on the input VAT allocated between Taxable and Exempt sales for the quarter or based on the previous years VAT recovery rates which are being provisionally used for the current year until the annual adjustment is completed. So VAT returns completed during the year are actually provisional in terms of the recovery of VAT. As such at the end of the year input VAT recovery will need to be revisited to: Review how input VAT has been used in the business to see if there has been any change in use. (Taxable / Exempt) Recalculate VAT Recovery Rates based on the current years sales data Review input VAT allocations to different areas of the business Once the above process has been completed, the recalculated input VAT recovery for the whole year will then be compared with the input VAT reclaimed on the quarterly returns. Any under or over recovery of VAT will then be refunded or repaid to HMRC normally via the first VAT return of the following year. From a business perspective, it maybe important to carry out mid year reviews of the VAT recovery by looking at aspects such as actual VAT incurred and Actual VAT recovery rates so as to not have large swings in irrecoverable VAT which can affect P&L where the input VAT throughput is significant. (Most relevant to partially exempt businesses where VAT recovery is high). Reverse Charges Where firms purchase services from non UK suppliers that would normally have VAT applied in the UK, they will have to self account for reverse charge VAT in the UK. The purpose of this measure is to ensure UK companies have a level playing field competitively and as such ensure companies do not make their purchases abroad just to avoid paying 20% VAT. The following purchases would attract Reverse Charge VAT Legal and Accountancy services Software Advertising Consultancy For example if a UK company purchased legal services from a company in France for £1,000 then the UK company would have to include £200 on its UK VAT return as output VAT and will equally it will able to include £200 as recoverable input VAT. Note: as mentioned under partial exemption above, the level of input VAT recoverable by a business will depend on the type of sales it makes. If a firm only makes taxable (standard and zero rated supplies), then it will be able to recover the full £200 reverse charge VAT which is payable to HMRC. In this case, as the reverse charge VAT payable is equal to the reverse charge VAT recoverable and as such there is nothing to pay HMRC. If the firm also made exempt supplies to it's customers and the French legal fee charge was not related to a specific taxable supply being made by the UK company, then it would only be able to recover a portion of the £200 reverse charge VAT based on its Partial Exemption Recovery rate. On its VAT return the business would enter £200 in box 1 (Output VAT) and £200 in box 4 (input VAT recoverable) and thus box 5 ( VAT payable of recoverable from HMRC ) would be nil. The net values of the services would go in box 6 (net outputs) and (net inputs) respectively. For more information on reverse charges, please click on reverse charge button on the home page. Pre VAT Registration Expenses Where a business buys goods or services before it registers for VAT, to support taxable business activities when it is registered, it can recover the tax provided that: in the case of goods (either stock for resale or fixed assets), the goods remain on hand at the date of registration and will be used in the newly registered business. These goods must have been bought within the time limits that are set out in regulation 111; for businesses with a registration date after 1 April 2010 the time limit will be 4 years in the case of services the supply was made not more than six months before the date of registration. Six months represents a period in which it is deemed that services obtained will relate to business activity carried on at the time of registration. Tax incurred on goods on hand at registration (other than capital items - see below) cannot be deducted if the VAT was incurred outside of the time limits set out in regulation 111. This includes VAT incurred on services performed on those goods. If a business is given a backdated registration date this becomes the relevant date for working out the extent of the time limits. Businesses are not required to reduce the VAT deducted in respect of pre-registration use of fixed assets. For example, VAT incurred on a van purchased three years before registration and used before and after registration would be recoverable in full, subject to the normal rules on VAT deduction. You can only reclaim VAT on purchases for the business now registered for VAT. They must relate to your ‘business purpose’. This means they must relate to VAT taxable goods or services that you supply. Please see below HMRC link for more information. VIT32000 - How to treat input tax: pre-registration, pre-incorporation and post-deregistration claims to input tax under regulation 111 - HMRC internal manual - GOV.UK (www.gov.uk) Required VAT Records and Accounts All taxable persons must keep and preserve certain records and accounts. This VAT record-keeping requirements that anyone who is registered for VAT must comply with includes: The VAT account What records must be kept Maintaining and preserving records For more information see Record keeping (VAT Notice 700/21) . -Contains public sector information licensed under the Open Government Licence v3.0. E - Invoicing in UK from 1 April 2029 Read More VAT Digital AI VAT Explained VAT Registration Making Tax Digital Place of Supply Business Expenses VAT Invoicing VAT Accounting P&L - BS & VAT VAT - Risk Correcting VAT Errors Disbursements VAT Exemptions Importing & Exporting Reverse Charges Salary Sacrifice & VAT VAT - Employee Expenses Bad Debt Relief Motor Vehicles & VAT Self Billing Agreements VAT Automation Selling a Business Debt - (Sale of Debt) Pension Schemes Opting to Tax Property Barter & Part Exchange Capital Goods Scheme Agents and VAT Catering - Food & Drink Delivery of Goods Margin Schemes Intercompany Recharges Risk & Control Framework Business Risk Reviews Banks & VAT Barristers & VAT Charities & VAT Commodities & VAT Construction (CIS) & VAT Crypto Currencies Digital Services Global VAT Rates Energy & VAT Financial Services & VAT Insurance & VAT Intermediaries & VAT Limited Partnerships Online Market Places Supply of Staff & VAT Taxi Services & VAT VAT Number Checker VAT Groups Good & Services VAT VAT Schemes E Invoicing UK VAT IOSS Scheme Senior Accounting Officer VAT Risks - Where? Read More Business Expenses & VAT Read More Listed Places of Worship Grant Scheme - £25,000 Cap on VAT Recovery Read More UK Financial Services - VAT Explained. Explore Financial Services Product List and VAT Liability Explore Are you Self Employed or a Landlord? Making Tax Digital Applies from 6 April 2026 Explore HMRC - (P2P) Procure to Pay (Accounts Payable) Risk Mitigation Explore HMRC's Transformational Roadmap Enhanced Learning and AI Tools No MTD for Corporation Tax E Invoicing Rollout Phase out of Govt Gateway Stricter Rules for Umbrella Companies Read More Reverse Charges - How VAT Applies Read More The Sale of Debt & VAT Read More UK VAT Guide - Comprehensive UK VAT Compliance Guide. Select Topic Welfare & Care Services

Global VAT News - Get a round up of the latest UK, EU and Global VAT news including HMRC and Tax Authority updates, UK Tax Tribunal, Supreme Court & CJEU case updates. Global VAT News - VAT News, stay up to date with the latest UK, EU, Asia, Africa and Americas VAT News and articles. Outlined in the VAT news galleries below are summaries of the latest VAT news items and Tribunal / Court cases in relation to VAT and there is a separate section for global news items, updates and court cases relating to VAT with relevant links provided. The world of VAT and GST is rapidly changing, driven by the increased focus on digitalisation, e-invoicing, and tax authority focus on the tax gap and harmonisation. The EU's VAT in The Digital Age package (VIDA) reforms will become mandatory from 1 July 2028 with e invoicing for B2B inter EU transactions becoming mandatory from 1 July 2030. The UK Chancellor announced as part of the 2025 Autumn budget that e invoicing will be mandatory in the UK for B2B and B2G VAT invoicing from 1 April 2029. E invoicing in particular has been mandatory for years in many South American nations such as Chile, Argentina, Brazil, Columbia and in some European countries such as Italy. European countries such as Germany, Romania, Poland have adopted mandatory e invoicing more recently. In Africa, Kenya, Nigeria, Egypt, Uganda and Tunisia have all adopted and implemented mandatory e invoicing. Latest UK VAT News VAT News - 26 July 2026 - UK Government announces temporary (6 months) cut to the rate of VAT on domestic electricity from (5% to 0%) From 1 Oct 2026 The United Kingdom Government (new Prime Minister) announced on the 26 July 2026 that VAT on domestic electricity will be cut from 5% to 0% from 1 October 2026 for 6 months. The reduction is expected to apply to: Domestic Customers (households) Businesses that consume electricity within the de minimis level (33 kilowatt-hours (kWh) per day or 1,000 kWh per month) Residential Care Homes Charities - Non Business Electricity Use Other ancillary and inseparable electricity related supplies that are currently covered under qualifying use Points to note are: The change will not apply to domestic gas consumption The change will likely widen the disparity between the VAT on domestic driveway electricity charging (5% to 0 %) and charging at public charging points where 20% VAT is applicable. See below announcement link. New PM cuts tax on household electricity bills to give ... VAT News - June 2026 - HMRC Update on VAT Recovery for funded Occupational Pension Schemes HMRC have updated their guidance on the recovery of input VAT incurred directly by the employer in relation to its funded occupational pension scheme as follows: Input tax incurred by an employer on services provided in relation to its funded occupational pension scheme will be the employer’s input tax. This input tax is considered an overhead, as it is directly linked to the employer’s business as a whole. It is therefore recoverable in full, subject to any partial exemption restrictions. This treatment is the same whether the costs incurred relate to administration or management of the scheme’s investments. If the employer contracts directly with a provider of fund management services, then it can deduct the input tax incurred, with the normal evidential requirements, such as an invoice in its name (an invoice ‘care of’ will be acceptable for this requirement, and alternative evidence may be considered in line with guidance at VIT31200). Invoices correctly made out to a Trustee, and not the Employer may not be re-issued to the sponsoring employer, in line with normal VAT invoicing rules. Any input tax on them is the Trustees to be deducted in line with their Partial Exemption recovery position. If the contract for management services is between the fund manager and the trustees, then for the employer to deduct, the trustees should make a taxable charge to the employer for their services of running the scheme on the employer’s behalf. The employer will then be able to deduct input tax on this charge. As per normal VAT rules, issuing an invoice which is not paid does not give a right to recovery. A payment must be made; an agreement to make contributions does not provide proof of payment of VAT invoices. There are two routes for an employer to evidence that they paid the costs of running a scheme: Invoices from the fund managers issued to the employer directly which they paid or deducted from the pension pot; either is acceptable as long as the employer holds an invoice and can evidence the payment; or The Trustees of the scheme incurred all of the costs (unable to recover because they did not incur costs for their taxable business activity) and raise a taxable charge for managing the scheme to the employer, so that they hold a valid invoice. Source - HMRC Input VAT manual VIT44650 - Link - VIT44650 - Specific issues: Attribution of VAT on services .. . VAT News - May 2026 - Temporary Introduction of Reduce Rate VAT of 5% The Government has announced the introduction of a temporary reduced rate of VAT (5%) for supplies of children’s meals and tickets to certain attractions, intended to reduce the cost of selected activities and services for families with children during the summer holiday period. The reduced rate will apply from 25 June 2026 to 1 September 2026 (inclusive). The reduced rate for children’s meals and children’s tickets for cinemas, theatres, exhibitions and shows covers those supplies that are marketed, priced and presented as intended for children. These do not generally apply to supplies aimed at adult customers, except where those supplies form part of a qualifying family package as described in this brief. The reduced rate will apply to tickets for all customers for attractions set out within this brief. This cut in VAT rate from the standard rate of 20% will be introduced by statutory instrument and have effect on admissions from 25 June 2026 to 1 September 2026 and will apply to the following supplies (where conditions are met): Children’s meals Children’s cinema, theatre, show and concert tickets Admission to certain attractions Read More: Temporary reduced rate of VAT for children's meals, tickets ... VAT News - 18 June 2026 - Beritaz Care Group vs HMRC - FTT Beritaz Care Group submitted an application to add a care home to its VAT Group (back dated 4 years) and HMRC missed the 90 day cut off to refuse the application which meant VAT grouping was deemed at that date rather than the earlier back dated date on the submitted VAT group application. The FTT ruled that it had no jurisdiction in law to back date application before the deemed date. See attached link to FTT decision below: Beritaz Care Ltd v Revenue and Customs (VAT - Grouping UK VAT News - Latest UK VAT News headlines 8 Sept 2026 - UK VAT refunds for non-UK. All non-UK businesses that are members of a VAT group must submit their own claim for any UK VAT they incur. HMRC will no longer accept claims from a representative member unless that representative member incurred the VAT. 2 Sept 2026 - HMRC Brief 9, VAT liability of supplies of education by alternative providers of higher and further education. ollowing the Court of Appeal’s decision, HMRC recognises that some businesses may want to protect their position, pending the outcome of the appeal to the Supreme Court. July 21 2026 - UK Government announces temporary cut (6 months) to the rate of VAT on domestic electricity from 5% to 0% from 1 Oct 2026 . 8 July 2026 - Capital Goods Scheme Simplification. HMRC announces that from 29 July 2026, computers and items of computer equipment will be removed from the list of assets covered by the scheme. The expenditure threshold for land, buildings and civil engineering work will increase from £250,000 (exclusive of VAT) to £600,000 (exclusive of VAT). 23 June 2026 - The UK Government has announced that the electronic procurement system Peppol will be the core interoperability network for e-invoicing in the UK. This will give software developers and taxpayers an indication of the direction of travel for our work towards the e-invoicing mandate in 2029, enabling them to begin planning their product development and rollout of e-invoicing. The government will continue to engage with stakeholders regarding the role of legacy systems which cannot interoperate in the future system. 23 June 26 - UK Government announces plans to bring forward plans to scrap duty relief on cheap imports valued at £135 and also review how online sellers pay VAT to clamp down on dodgy traders. The aim is to create a level paying field between the UK high street and online sellers. As part of this review, the Government will consult on reforming VAT on land for new social housing, helping speed up delivery of affordable homes. 18 June 2026 - FTT Case -Beritaz Care Group vs HMRC - Beritaz submitted an application to add a care home to its VAT Group (back dated 4 years) and HMRC missed the 90 day cut off to refuse the application which meant VAT grouping was deemed at that date. FTT ruled that it had no jurisdiction to back date application before the deemed date. 8 June 2026 - Barclays Services Corp vs HMRC - UTT upholds HMRC's refusal admit BSC to the BBPLC VAT Group. Fixed Establishment Case June 2026 - HMRC VS Bolt Services UK Limited. The UK Court of Appeal passed judgment in favour of HMRC in its appeal against the earlier UTT ruling that Bolt Services UK Limited was able to use the "Tour Operators Margin Scheme" to only account for VAT on the margin on customer journeys via its App as it was intended for the travel agent industry. April 2026 - Domestic Reverse charge does not apply to the supply of electricity at a charging point for electric vehicles. This is because either the vehicle user is not VAT registered, or because it is not a wholesale supply. This applies whether or not the electricity is supplied at a public charging point. Paragraph 3.2 describes wholesale as having an ordinary meaning where the supply is business to business and there is little or no consumption of the supply. Electric vehicle charging does not fall within this definition. HMRC to Appeal FTT Decision - Feb 2026 Ruling that 5% VAT should apply to EV charging in Public Places where consumption is below 1000 kwh / month for a customer. May 2026 - Colchester Institute vs HMRC - Court of Appeal - Grant Funding from Gov't agencies such as SFA/ EFA for building works was consideration for educational services and thus Vatable as there was a direct link between grant funding and the supply of educational services. Mar 26 - The UK VAT Gap (difference between the VAT HMRC expects vs receives) widens by £3bn for 2024/25 from initial estimate of £8.9bn to £11.9. Carbon Border Adjustment Mechanism - HMRC Technical Consultation on Draft Legislation open until 24 March 2026. UTT - Feb 26 - Upholds FTT decision in Lycamobile vs HMRC case confiming that payment for plan bundles are subject to VAT immediately and not when customers access or use associated benefits. Feb 26 - British Independent Retailers Association (BIRA) and coalition of key retailers and tax experts write to UK Treasury calling for consultation on online VAT reform. HMRC - Guidlines for Software Developers using Generative AI Products used for Tax & VAT Reporting Budget 2025, Climate Change Levy Exemption for electricity used in electrolysis to produce hydrogen and natural gas used as a source of carbon dioxide to produce sodium bicarbonate from soda ash will be exempt from the Climate Change Levy (CCL) From 2 Jan 2026, Online Taxi operators can no longer use the Tour Operators Margin Scheme loophole. VAT must be paid on full ride fare. (Not commission only) FTT - Rules that the supply of Locum (temporary medical staff) is exempt under 5, Group 7, Schedule 9, VAT Act 1994. ICAEW - Finance Bill Threat to Tax Advisors 2026 - Read ICAEW Article! Electronic Invoicing will be Mandatory in the UK from 1 April 2029 for all B2B transactions. Autumn Budget UK 2025 - Key VAT & Tax Changes. HMRC Issues New VAT Grouping Rules For Overseas Establishments TSI Instruments vs HMRC (FTT) Recovery of Input VAT disallowed (non owner of the goods) Global VAT News - Global VAT News Headlines 18 Aug 2026 - South Africa VAT modernisation consultation including proposed mandatory e invoicing (5 corner Peppol model) and e reporting. June 26 - OECD - Proposed targeted amendments to the Model Reporting Rules for Digital Platforms to support exchange of tax information June 2026 - Moldova to introduce VAT on international purchases from online market places to protect domestic traders. All goods will be subject to VAT at 20% from 1 October 2026. May 2026 EU Court of Justice rules that Stellantis Portugal - Inter-company Transfer Pricing adjustments with local dealers were not vatable supplies and thus VAT was not due. Mar 2026 - European Commission launches public consultation on the revision of the eInvoicing Directive Mar 2026 - From 10 April 2026, Gibraltar is introducing a new Transaction Tax of 15% on imported and locally Manufactured goods. The rate will rise to 16% in 2027 and 17% in 2028. Mar 26 - South Africa announces increase in VAT registration threshold from R1m to R2.3m and the voluntary registration threshold from R50,000 to R120,000, effective 1 April 2026. UAE Ministry of Finance - Feb 26 - Publishes E Invoicing Guidlines. Nigeria Revenue Service (Feb 26) Implementation time line guide for e invoicing (MBS) guide. British Columbia - From 1 October 2026 - Provincial Sales Tax (PST) applicable to Accounting, Architectural, Engineering, Security Services, Property Management Services. Also PST Exemptions for Basic Cable Television, Residential Landline Telephone Services, and some Clothing and Footwear items will be Eliminated. CJEU AG Brkan opinion on the VAT treatment for the Management of Credit where the loan has been sold (Securitisation). Where Credit Management Services continue to be provided by the original loan issuer, the services are not Exempt under art. 135(1) (b) EU VAT Directive. (Basically Taxable) Lebanon - VAT increased From 11% to 12% to fund increases in Public Sector Pay. OECD - Digital Continuous Transaction Reporting - Jan 2026 Mauritius Revenue Authority - Foreign suppliers of Digital or Electronic Services in Mauritius must register with the MRA and account for VAT in Mauritius EU Council agrees to levy 3 Euros on small parcels valued at less than 150 Euros entering the EU from 1 July 2026. UAE - Ministry of Finance - From 1 Jan 2026 -VAT Changes to Reverse Charge Invoicing & 5 Year Limit to Input Tax Recovery. RCV - Applies to Scrap Metal Trading From 14 Jan 2026. European Commission Releases Report "Mind the Gap" Estimating the EU VAT compliance gap is EUR 128bn. Portugal Introduces VAT Grouping for Tax Periods Starting 1 July 2026. This will allow VAT amounts owing and recoverable to be netted within the group. However inter-group transactions remain Vatable. Ireland - VAT Groups - Only Branches and Head Offices Established in Ireland Allowed. CJEU - Arcomet Towercranes - Transfer Pricing adjustments - Potentially Vatable India GST Reforms - 2025 Russian Ministry of Finance - Raising VAT rate From 20% to 22% from 1 Jan 2026. Sweden will Temporarily reduce VAT on Food From 12% to 6% from April 2026 OECD - Tax Administration and Digitalisation Report 2025 EU Council - EU Customs Framework Reform

Read our Comprehensive Europe VAT guide including the One Stop Shop process, Cross Border VAT Refund for EU businesses, Small Business Scheme, VAT in the Digital Age etc. Europe VAT Guide - Europe VAT - Guide for Businesses Operating in the EU European Union The European Union (EU) is a political and economic union of 27 countries. It comprises a single market which allows free movement of goods, capital, services and people between member states. The EU countries include: Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden. Value Added Tax (VAT) The Value Added Tax (VAT) is a consumption tax levied on nearly all goods and services bought and sold and brought into the EU and is ultimately borne by the final consumer. VAT is charged, at the applicable rate, on the sales price of the goods or services. VAT is collected at each stage along the supply chain. It is charged on the value added to goods and services at each stage of production and distribution based on a standard set of invoicing rules. Each EU country is responsible for setting their own VAT rates but the standard rate cannot be less than 15% and the reduced rates cannot be less than 5%. VAT-registered businesses can deduct the VAT they have incurred on purchases from other EU & Non EU businesses from the VAT they have collected from businesses they have sold goods or services to. This means where a business makes purely taxable sales (not Exempt) they are tax neutral in that there is no VAT loss or P&L VAT cost. To calculate VAT on the net sale price in a EU country, please use our Note: VAT is not charged on exports to countries outside the EU. VAT in The Digital Age (VIDA) Europe VAT in The Digital Age is an EU package adopted in March 2025 which aims to modernise the VAT system in line with digitalisation, reduce fraud and make the system more efficient for businesses. The package is made up of 3 main pillars with an implementation timeline between 2025 to 2035 an include: Real time Digital Reporting Requirements for cross border (B2B) EU trade based on e-Invoicing using structured electronic invoices for real-time digital reporting.The timelines for implementation are (a) 14 April 2025 - EU Member States can introduce mandatory domestic e invoicing without requiring EU approval (b) 1 July 2030, E-invoicing will become mandatory for all cross-border B2B transactions in the EU. (c) 1 January 2035, all domestic e invoicing and reporting must align with the EU standard. Platform Economy - There will be new rules for online platforms in the short-term accommodation rental and passenger transport sectors. Platforms facilitating supplies in the passenger transport and short-term accommodation sectors will become responsible for collecting and remitting VAT to tax authorities when their users do not, for example because they are a small business or individual providers. This will become effective from 1 July 2028. Single VAT Registration - Building on the already existing ‘VAT One Stop Shop’ (OSS) model for e-commerce, the proposals would allow more businesses selling to consumers in another EU country to fulfil their VAT obligations via an online portal in one EU country. Further measures to improve the collection of VAT include making the ‘Import One Stop Shop’ (IOSS) mandatory for certain platforms facilitating sales by persons established outside the EU to consumers in the EU. This will become effective from 1 July 2028. In May 2026, the European Commission has published the work programme for VAT in the Digital Age (ViDA), covering implementation activities planned for 2026. See link to information : VAT in the Digital Age: 2026 Work Programme available EU Cross Border Refunds for EU Businesses EU businesses can claim and obtain refunds of VAT incurred in performance of their business in other EU member states where they do not supply goods and services.and are not VAT registered there. So in effect, businesses should not have been based in the respective EU Member State during the period the refund claim relates to, or supplied goods and services (including to customers required to apply the reverse charge procedure). Requests for refunds must be made to the claimants own country Tax Authority via their online portal where they will be checked for their validity and the claimants identity and VAT registration number will also be verified. Once verified, claims will be forwarded by the businesses Tax Authority to the Member State where the VAT was incurred provided: The claimant is a taxable person Does not supply only exempt goods and services Is not covered by the special scheme for small business Is not covered by the flat rate scheme for Farmers For more information on the refund procedure, see the Summary of VAT refund procedure Source; European Commission EU Changes From 1 January 2025 Place of supply for Virtual / live Streamed Events On 1 January 2025 EU VAT rules change for businesses providing virtual and streaming services for conferences, distant learning and other live events streamed online (with a fee for viewing). From 1 Jan 2025, EU countries must apply the 'where services are consumed' rule and VAT will be accountable in the country of the recipient of these services. This change basically aligns the VAT treatment of virtual services with electronically supplied / digital services. Currently the general B2C rule applies - so VAT is due the supplier's country. Businesses in the EU providing these services will need to update their billing systems to reflect this change so that VAT will not be applied locally. Recipients of these services will need to ensure they account for VAT locally on these services. Small Business (SME) VAT Exemption Scheme From 1 January 2025, the special VAT regime (the SME scheme) allows small enterprises to: sell goods and services without charging VAT to their customers (VAT exemption) and, alleviate their VAT compliance obligations. Small enterprises choosing VAT exemption will lose the right to deduct VAT on goods and services used to make exempt supplies. Who Can Benefit Any small enterprise with a total annual turnover of no more than EUR 100 000 (or the equivalent in national currency) in all Member States in the current calendar year and in the previous calendar year are eligible for the VAT exemption in its Member State of establishment (MSEST) and/or in other Member State(s) under the cross-border SME scheme. This is applicable only if the Member State concerned has implemented the scheme in its national legislation. The SME scheme is optional. Non-EU small enterprises cannot apply the SME scheme. In the context of the SME scheme, small enterprises established in the United Kingdom, including Northern Ireland, are non-EU small enterprises. New Maximum for National Annual Threshold The maximum national annual threshold set by Member States under which small enterprises can VAT exempt their supplies of goods and services under the SME scheme (domestic and cross-border) is EUR 85 000 (or the equivalent in national currency). Member States have the possibility to set more than one national annual threshold. These are called ‘sectoral thresholds’. In case a small enterprise can benefit from more than one sectoral threshold, the tax authorities will, based on its activities, inform the small enterprise about the threshold to use since only one threshold can be applied per taxable person. Cross Border Application Small enterprises established in another Member State than where VAT is due can VAT exempt their supplies (cross-border), in the same way that small enterprises established in that Member State already can for domestic transactions. This will help place all small enterprises on an equal footing, whether they are based in that Member State or not. For more information please use this link - VAT rules for small enterprises Distant Selling - VAT Rules The distance selling VAT rules in the EU require businesses selling physical goods online or via mail order including digital services to consumers (business to consumers - B2C) in other EU countries to apply the VAT rate of the buyer's destination country once their total EU wide cross-border sales exceed €10,000 per year. However, provided a businesses EU wide sales do not exceed €10,000 per year, they should charge the VAT rate applicable in their own local EU country for such distant sales. Where the €10,000 per year threshold is exceeded, then EU VAT registered businesses should use the Union (OSS) Scheme (see below) to allow them to register and pay for VAT in one EU country for all EU wide sales. The EU One Stop One Stop Shop Scheme The EU One Stop Shop scheme allows online sellers, including online marketplaces and platforms to register in one EU Member State (member state of identification) for the declaration and payment of VAT on all distance sales of goods and cross-border supplies of services to consumers within all EU member states. This option therefore removes the need for online sellers / marketplaces / platforms to register and declare VAT in each EU country where they have made distant sales. This therefore reduces the administrative burden for taxable businesses making cross border sales from outside or within the EU. The One Stop Shop consists of three optional schemes namely Non-Union (OSS) Scheme - Is for Non EU Businesses (Company, Partnership, Sole Trader) that do not have an established place of business in the EU or a fixed establishment in the EU and provide Business to Consumer (B2C) services in the EU such as accommodation, transportation, admission to events Union (OSS) Scheme - Is for EU e-commerce businesses that have an established place of business in EU or have a fixed establishment) selling B2C goods or services within the EU. Services such as telecommunications, broadcasting, or electronically supplied services and intra-Community distance sales of goods. Import (IOSS) Scheme. Is for EU established or non EU established businesses that sell low value goods of up to 150 euros imported into the EU. Note - for businesses that are not established in the EU, are required to appoint a representative or intermediary before they can use the IOSS scheme. Registration for IOSS To use the Import One-Stop Shop, the company carrying out distance sales of goods imported from third territories, or third countries must register in the Member State where it has established its business, or, if it has established its business outside the Community, in one of the Member States where it has a fixed establishment. There are no VAT advantages in choosing one Member State over the other. VAT Return A taxable person using the IOSS is required to submit a monthly VAT to the Member State of Identification detailing: Total taxable amount for each product supplied to each Member State in which the dispatch or transport of the goods to the customer ends. VAT amount 3) VAT rate The import declaration shall contain the valid IOSS Identification number of the taxable person or of the appointed Intermediary established in the Union. Member State of Identification tax authorities provide the VAT return information to each Member State mentioned on the VAT return in which the dispatch or transport of the goods to the customer ends. VAT Payments The company pays the VAT declared in its VAT return, to the Member State of Identification tax authorities. Member State of Identification distributes the VAT to the Member States mentioned on the VAT return. Registration Process Direct Registration in the Member State of Establishment Any taxable person who carries out distance sales of goods imported into the EU from a third territory or a third country in consignments with an intrinsic value not exceeding EUR 150 can register for the Import scheme. If that person has no establishment in the EU, they need to appoint an Intermediary to be able to use the scheme. For the Import scheme, the Member State of Identification is the Member State in which the taxable person has established their business. About the Intermediary Taxable persons, suppliers, and electronic interfaces, which are not established in the EU or in a third country with which the EU has concluded a VAT mutual assistance agreement, need to appoint an Intermediary to be able to use the Import scheme. Other taxable persons, the ones established in the EU, are free to appoint an Intermediary, but are not obliged to do so. The Intermediary needs to be a taxable person established in the EU. They must fulfil all obligations laid down in the Import scheme for the supplier or electronic interface that appointed them, including the submission of IOSS VAT returns and payment of VAT on the distance sales of imported low value goods. Direct registration with Intermediary and in the Member State of Identification If the taxable person has not established their business in the EU, the Member State of Identification is a Member State in which the taxable person has a fixed establishment. Where the taxable person has more than one fixed establishment, that taxable person can choose any Member State in which they have a fixed establishment to be their Member State of Identification. I f the taxable person is established outside the EU, but in a third country with which the EU has concluded an agreement on mutual assistance for the recovery of VAT and makes distance sales of imported goods from that third country, they are free to choose any Member State as Member State of Identification. In this case, there is no need to appoint an Intermediary to be able to use the Import scheme. For more information please see link below to source information: IOSS Scheme - Customs & Tax EU Learning Portal Matrix of Supply Type and Applicable OSS Scheme Type of Supply Supplies of Services to Consumers (B2C) Distant supplies of goods by deemed suppliers Domestic supplies of goods by deemed suppliers Distant sales of imported goods from 3rd countries in consignments not more than EUR 150 Non - EU Established Entity Non Union Scheme (OSS) Union Scheme (OSS) Union Scheme (OSS) Import Scheme (IOSS) and Intermediary Required (Fiscal Rep) EU Established Entity Union Scheme (OSS) Union Scheme (OSS) Union Scheme (OSS) Import Scheme (IOSS) and Intermediary Required (Fiscal Rep) VAT Calculator

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Vatdigital.com - Read the latest e invoicing news headlines and updates on Global e invoicing mandates from around the globe. from multiple global news sites. E Invoicing News - Global e Invoicing News Headlines & Updates The Global Finance and Tax digitalisation landscape is rapidly advancing with the development and deployment of e invoicing and other artificial intelligence based systems and software. We are at the point of no return where the E2E digitalisation and automation of the VAT and GST function is becoming a reality. Gone are the days of complex manual adjustments on spreadsheets and non-transparent system to system interfaces especially with the advance of software such as Alteryx and cloud base Data Lake solutions such as Snowflake, Databricks and Amazon . The UK government has announced that the electronic procurement system Peppol will be the core interoperability network for e-invoicing in the UK. This will give software developers and taxpayers an indication of the direction of travel for our work towards the e-invoicing mandate in 2029, enabling them to begin planning their product development and rollout of e-invoicing. The government will continue to engage with stakeholders regarding the role of legacy systems which cannot interoperate in the future system. VAT Digital.Com Demystifying VAT

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Africa VAT News - Read the latest VAT news headlines and updates from across the African continent including legislative changes, digitalisation and e invoicing news. Africa VAT News - Read the latest Africa VAT News Headlines from Multiple Sources Updated 24/7 Africa VAT News Articles - Read the latest Africa VAT news covering legislative updates, digitalisation, e invoicing implementation, the political landscape, VAT rate changes and much more. From Nigeria, Egypt, South Africa, Kenya, Tanzania, Botswana, Ghana, Angola, Zambia, Morocco, Malawi, etc we got you covered . Happy reading on VAT DIGITAL.COM . For a quick comparison, the main VAT rates for specific countries are Egypt (14%), Morocco (20%), Nigeria (7.5%), Ghana (12.5%), Angola (14%), Malawi (17.5%), South Africa (15%), Kenya (16%), Zambia (16%), Botswana (14%), Tanzania (18%). VAT Digital.Com

US Sales Tax News - Stay up to date with the latest news and articles covering sales taxes for different states, tax rates, legislation and the tax landscape. US Sales Tax News - Read the latest US Sales Tax News Headlines Updated 24/7 US Sales Tax News articles - Read the latest US sales Tax news including articles covering individual states, sales tax rates, legislation and the political arena addressing issues concerning sales tax and much more. Sales Tax in the United States is a consumption tax levied on the sale or lease of goods and services. Unlike VAT which is a general consumption tax, sales tax is only added to the final retail sale which retailers calculate and collect from consumers and then periodically remit to the state. There is no single national sales tax rate and as such different states will apply different rates and exemptions. VAT Digital.Com Demystifying US Sales Tax

Hotel La Tour Case - Recovery of VAT on Shares issued to Fund Acquisition Asia VAT News Articles - Read the latest VAT News Articles Covering Asia Asia VAT News Articles - Read the latest VAT news articles updated 24/7 covering China, India, Pakistan, Philippines, Indonesia, South Korea, Japan, Vietnam, Cambodia and much more including legislative changes, E invoicing and Digitalisation. VAT Digital.Com Demystifying VAT in Asia

International VAT News - read our collection of international VAT news articles from multiple news websites from around the globe including UK and global sites. "Take the heavy lifting out of your role search!" International VAT News - Read the latest VAT News Headlines Updated 24/7 International VAT News articles from across the globe - providing you with up to date information on changes in global VAT & GST rates & legislation, the ongoing digitalisation of VAT functions and processes including AI and other smart technologies. VAT Digital.Com Demystifying VAT

VATDIGITAL.COM - Providing you with the latest UK and Global VAT News, VAT Compliance Guides, e Invoicing Updates, Country Guides and an AI VAT Advisor - online 24/7. About - VAT Digital.Com - UK & Global VAT News & Compliance Making VAT Simple VAT Digital.Com - Is a London based VAT News, Compliance and Technology platform designed to seamlessly "Demystify VAT " and help businesses and individuals to stay compliant by providing the latest UK & Global VAT , GST & US Sales Tax News, HMRC and other global Tax Authority updates, case law updates and analysis, VAT compliance guides & Tools, VAT calculators, country VAT guides & rates, global E invoicing mandates and implementation timelines. Our website also provides UK VAT guides and updates for specific industries and areas such as Financial Services and Banking, Energy, Construction, Charities, Hospitality & Catering, Taxis & Private Hire and much more. For specific queries on VAT and GST, please use our AI driven " VAT Advisor " for quick, immediate and reliable online guidance 24/7. We hope you find the information on this site useful and enhancing. For any queries, please email the team at enquiries@vatdigital.com or contact us using the form below. VAT DIGITAL. com VAT - TAX - Accountancy - London Anthony Ene - Founder - Accountant & Tax Specialist Our website is updated regularly by our Team of VAT and Tax specialists who have years of experience working in industry and practice. To contact us, please use the form opposite and we will endeavour to get back to you as soon as possible. Alternatively please use the "Lets chat" button. We hope you enjoy reading and find the information on our website enhancing and useful. Best Regards The Team - vat digital .com -------------------------------------------------------------------------------------------------- - Email: enquiries@vatdigital.com Submit Thanks for submitting!