Home > VAT Country Guide> United Kingdom (except Northern Ireland)
If you deal with companiesin the United Kingdom (except Northern Ireland), you may be able to claim a VAT refund.British
Whether you’re a European or non-European company, establishing certain activities in the United Kingdom (except Northern Ireland) may mean you need to register for VAT. You will need to appoint a tax representative to fulfil your VAT reporting obligations in the United Kingdom (except Northern Ireland).
We have put together for you the specific information on the VAT regulations in the United Kingdom (except Northern Ireland).
Basic information | |
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EU membership | 1973 |
ISO code | UK |
VAT introduced in the United Kingdom (except Northern Ireland) | 1973 |
Nom de la TVA in the United Kingdom (except Northern Ireland) | Value-added tax (VAT) |
VAT ID format in the United Kingdom (except Northern Ireland) | GB999 9999 99 / GB999 9999 99 999 / GBGD999 / GBHA999 |
Territories with special status in the United Kingdom (except Northern Ireland) | Gibraltar, Isle of Man, Channel Islands |
VAT rates in the United Kingdom (except Northern Ireland) | |
Standard VAT rate | 20 % |
Reduced VAT rate (1) | 5 % |
Reduced VAT rate (2) | n/a |
Super reduced VAT rate | n/a |
VAT parking rate | n/a |
Zero VAT rate | yes |
Reporting frequency in the United Kingdom (except Northern Ireland) |
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VAT returns | monthly, quarterly , annually |
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Reporting currency | GBP |
VAT-related penalties in the United Kingdom (except Northern Ireland) | |
Failure to file a VAT return | Penalty of 2 to 10% of the amount of VAT due per reporting period. |
Late payment of VAT | Penalty of 2 to 10% of the amount of VAT due per reporting period. |
Failure to report ESL/DEB | Penalty of 5, 10 or 15 GBP per day overdue. |
Useful links on VAT in the United Kingdom (except Northern Ireland) | |
Tax Administration in the United Kingdom (except Northern Ireland) | Tax authorities |
Ministry of Finance in the United Kingdom (except Northern Ireland) | Ministry of Finance |
Check a VAT number in the United Kingdom (except Northern Ireland) | Check a VAT number |
Les taux de TVA actuellement en vigueur in the United Kingdom (except Northern Ireland) sont les suivants:
You may need a VAT number in the United Kingdom (except Northern Ireland) to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification. To check if your activities require VAT identification in the United Kingdom (except Northern Ireland), use our VAT simulator or contact us.
VAT British is named Value-added tax (VAT)and the VAT numbers in the United Kingdom (except Northern Ireland) have the following structure: GB999 9999 99 / GB999 9999 99 999 / GBGD999 / GBHA999.
The administrations in charge of in the United Kingdom (except Northern Ireland) VAT are the following: Tax authorities, Ministry of Finance.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in the United Kingdom (except Northern Ireland)you’ll need to file periodic VAT returns to ensure your VAT compliance.
Companies with a VAT number in the United Kingdom (except Northern Ireland) must complete and submit VAT returns in the United Kingdom (except Northern Ireland) detailing all taxable income (sales) and expenses (costs), with the following periodicity: monthly, quarterly , annually.
Failure to comply with the deadlines imposed by the British authorities for the deposit and payment of VAT will result in the payment of penalties .
These penalties are defined as follows in the United Kingdom (except Northern Ireland):
In principle, a non-UK resident business can recover all or part of the VAT incurred on its expenditure. There are two scenarios:
*This information is subject to change without notice.
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