see also :
INTRASTAT in UK
VAT rates in UK

GENERIC INFORMATION

United Kingdom left European Union on 31st of January 2020. EU rules and regulations will stille apply until end of transitional period .
Please find official information on HMRC : https://www.gov.uk/transition

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2101/1577833200

VAT local name :
Value Added Tax

VAT number format in United Kingdom :
GB 999.9999.99

Date of introduction of VAT in United Kingdom :
1 April 1973

Local transposition of EU Directive :
Value Added Tax Act 1994, as amended by subsequent finance acts.

Competent authority :
HM Revenue & Customs
(https://www.gov.uk/government/organisations/hm-revenue-customs)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
https://www.gov.uk/government/organisations/hm-revenue-customs/about/statistics

HOW VAT IS APPLIED IN United Kingdom

VAT rates :

Please note that we have a detailed application of VAT rates per goods and services in United Kingdom :
See our section on VAT rates applying in United Kingdom

INTRASTAT and EUROPEAN SALES LIST IN United Kingdom

Form and submission of ECSL in United Kingdom :
VAT 101 (14th of following monthly – 21th of following month quarterly)
Form and submission of Intrastat in United Kingdom :
21th of following month

VAT COMPLIANCE IN United Kingdom

Form name(s) : VAT100

Monthly VAT returns :

Conditions to submit monthly returns in United Kingdom :
If requested by a business that receives regular repayments
Due date of monthly returns in United Kingdom :
7th of 2nd following month
When to pay VAT under monthly return scheme in United Kingdom :
Same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in United Kingdom :
General rule
Due date of quarterly returns in United Kingdom :
7th of 2nd following month
When to pay VAT under quarterly return scheme in United Kingdom :
Same as return

Yearly VAT returns :

Conditions to submit yearly returns in United Kingdom :
If requested by a small business (annual turnover less than GBP 1.35 million excluding VAT)
Due date of yearly returns in United Kingdom :
Same as return

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
GBP 70,000
GBP 85,000 (acq. exempted pers.)

VAT and INTRASTAT compliance in United Kingdom

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VAT in Austria (non residents)
VAT in Belgium (non residents)
VAT in Bulgaria (non residents)
VAT in Cyprus (non residents)
VAT in Czechia (non residents)
VAT in Croatia (non residents)
VAT in Denmark (non residents)
VAT in Estonia (non residents)
VAT in Finland (non residents)
VAT in France (non residents)
VAT in Germany (non residents)
VAT in Greece (non residents)
VAT in Ireland (non residents)
VAT in Italy (non residents)
VAT in Latvia (non residents)
VAT in Lithuania (non residents)
VAT in Luxembourg (non residents)
VAT in Malta (non residents)
VAT in Netherlands (non residents)
VAT in Poland (non residents)
VAT in Portugal (non residents)
VAT in Romania (non residents)
VAT in Slovakia (non residents)
VAT in Slovenia (non residents)
VAT in Spain (non residents)
VAT in United Kingdom (non residents)

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