VAT is a UK-wide tax charged on most goods and services supplied by businesses registered for VAT in the UK. The standard rate of VAT is 20%, but there are some items that are exempt from VAT or are charged at a reduced rate of 5% or 0%.
If youre registered for VAT in the UK, you must charge VAT on most of the goods and services you supply in the UK. You can then reclaim the VAT you have paid on your own business purchases.
If youre registered for VAT in another EU country, you may be able to supply goods and services to UK businesses without having to charge UK VAT. This is known as zero-rating.
If you make supplies of goods or services to customers outside the EU, you can normally zero-rate these supplies for UK VAT purposes.
To find out if a business is registered for VAT in the UK, you can use the online VAT Registration service.
If youre registered for VAT in the UK, you can use the online VAT Return service to file your VAT Return and make payments.
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