Value Added Tax Guidance

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International transactions

Tolley provide the best possible tax guidance in international transactions tax so that you can always be well informed of the latest tax policy changes.
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Latest Guidance
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13 Mar 2020

Key principlesVAT is payable on goods imported into the UK from outside the EU unless the goods are currently zero-rated (eg books and newspapers, and...

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13 Mar 2020

This guidance note provides a summary of the main VAT return, Intrastat and EC Sales List reporting requirements for the most common types of movement...

VAT_tax_img10
13 Mar 2020

VAT registered business in the UK that supply goods and services to VAT registered customers in other EU member states may be required to complete an...

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13 Mar 2020

Duty Deferment SchemeImport VAT and customs duty are normally payable at the time when goods are imported into the UK or released from a customs or...

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13 Mar 2020

This note provides an overview of the VAT treatment of supplies and processes that are undertaken in a tax warehouse storing goods that are liable to...

VAT_tax_img6
13 Mar 2020

Shipping terms (Incoterms)The attached document provides an overview of the standard shipping terms that are used for freight transportation and which...

VAT_tax_img
13 Mar 2020

Under the normal import rules, VAT will be due when the goods are imported into an EU country. However, if the goods are imported from a non-EU...

VAT_tax_img
13 Mar 2020

This guidance note provides an overview of the VAT treatment of goods that are entered, removed or supplied in a fiscal warehouse.What is a fiscal...

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13 Mar 2020

This guidance note provides details of the customs arrival and departure requirements for private individuals who sail a pleasure craft to and from...

VAT_tax_img
13 Mar 2020

The European Commission introduced the EORI scheme with effect from 1 July 2009 in order to enable the security measures introduced by the Security...

Latest Guidance
VAT_tax_img8
Value Added Tax

Key principlesVAT is payable on goods imported into the UK from outside the EU unless the goods are currently zero-rated (eg books and newspapers, and certain items of...

VAT_tax_img3
Value Added Tax

This guidance note provides a summary of the main VAT return, Intrastat and EC Sales List reporting requirements for the most common types of movement of goods within the...

VAT_tax_img10
Value Added Tax

VAT registered business in the UK that supply goods and services to VAT registered customers in other EU member states may be required to complete an ESL showing details...

VAT_tax_img6
Value Added Tax

Duty Deferment SchemeImport VAT and customs duty are normally payable at the time when goods are imported into the UK or released from a customs or excise warehouse, and...

VAT_tax_img6
Value Added Tax

This note provides an overview of the VAT treatment of supplies and processes that are undertaken in a tax warehouse storing goods that are liable to excise duty. Please...

VAT_tax_img6
Value Added Tax

Shipping terms (Incoterms)The attached document provides an overview of the standard shipping terms that are used for freight transportation and which party is...

VAT_tax_img
Value Added Tax

Under the normal import rules, VAT will be due when the goods are imported into an EU country. However, if the goods are imported from a non-EU country and they will be...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the VAT treatment of goods that are entered, removed or supplied in a fiscal warehouse.What is a fiscal warehouse?This is a...

VAT_tax_img6
Value Added Tax

This guidance note provides details of the customs arrival and departure requirements for private individuals who sail a pleasure craft to and from the UK and within the...

VAT_tax_img
Value Added Tax

The European Commission introduced the EORI scheme with effect from 1 July 2009 in order to enable the security measures introduced by the Security Amendment to be more...