October April From the 1st of July , VAT on installation of energy-saving materials reduced from From the 1st of January , VAT on sanitary protection products reduced from Value added tax, or VAT, is the tax you have to pay when you buy goods or services. The lower rate also currently applies to sanitary products, although in the March Budget, the government announced it will stop charging VAT on these goods from 1 January When you see a price for something in a shop, any VAT will already have been added.
There are also various items for which you do not have to pay any VAT, such as most supermarket food, children's clothing, newspapers and magazines. VAT accounts for around 6. In VAT was the third biggest income generator for the UK government, after income tax and national insurance contributions. These three taxes together raise more than half of government tax receipts.
There is no VAT registration threshold for businesses established outside the UK so you will be required to register for VAT on any value of sales where you become liable for VAT under these new measures. There is no separate form of registration for these measures — just the standard UK VAT registration for non-established taxable persons.
We use the term OMP to describe any electronic interface website or mobile application such as a marketplace, platform, portal or similar that facilitates the sale of goods to customers. A business which only provides one of the following will also not be regarded as an OMP :. OMPs will need to be vigilant in ensuring that they get accurate information, as above, to apply the correct VAT treatment.
This means they will have to undertake reasonable and proportionate due diligence and consider all the information available to them in determining the correct VAT treatment. OMPs will not be held liable for any VAT underdeclared where they can demonstrate that they have taken all reasonable steps within their power to ensure that the correct VAT is charged.
You can find more information on Overseas business selling goods in the UK. OMPs and direct sellers will be required to keep electronic records of their sales for a period of 6 years and to provide records electronically to HMRC on request. For OMPs this includes both sales they make themselves directly to consumers and sales by third party sellers that they help as an OMP , which for the purposes of these new measures will be deemed sales by the OMP.
To help us improve GOV. It will take only 2 minutes to fill in. Cookies on GOV. UK We use some essential cookies to make this website work. Accept additional cookies Reject additional cookies View cookies. Hide this message. Contents Background Outline of the changes Goods located outside the UK at the point of sale Goods in the UK at the point of sale - sold by an overseas seller through an online marketplace General information covering both strands of the measures Print this page.
Contents Print this page. Is this page useful? Maybe Yes this page is useful No this page is not useful. Thank you for your feedback. Jersey, Channel Islands Last reviewed 05 July Jordan Last reviewed 26 July Kazakhstan Last reviewed 23 July Kenya Last reviewed 01 July Korea, Republic of Last reviewed 25 June Kosovo Last reviewed 21 July Kuwait Last reviewed 26 May Kyrgyzstan Last reviewed 29 June Latvia Last reviewed 05 July Lebanon Last reviewed 15 June Libya Last reviewed 26 May Liechtenstein Last reviewed 24 June Lithuania Last reviewed 16 August Luxembourg Last reviewed 01 July Madagascar Last reviewed 08 July Malawi Last reviewed 10 February Malaysia Last reviewed 21 July Maldives, Republic of Last reviewed 09 June Malta Last reviewed 03 September Mauritania Last reviewed 30 June Mauritius Last reviewed 23 July Mexico Last reviewed 21 July Moldova Last reviewed 20 September Mongolia Last reviewed 28 June Montenegro Last reviewed 25 February Morocco Last reviewed 02 September Mozambique Last reviewed 24 July Myanmar Last reviewed 19 August There is no VAT in Myanmar.
Namibia, Republic of Last reviewed 30 June Netherlands Last reviewed 02 July New Zealand Last reviewed 20 July Nicaragua Last reviewed 04 August Nigeria Last reviewed 22 July North Macedonia Last reviewed 18 August Norway Last reviewed 24 August Oman Last reviewed 24 June Pakistan Last reviewed 15 July Palestinian territories Last reviewed 23 June Panama Last reviewed 20 July Papua New Guinea Last reviewed 30 June Paraguay Last reviewed 18 August Peru Last reviewed 22 July
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