United Kingdom VAT profile
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United Kingdom VAT Profile
| Standard VAT Rate | 20% |
| Reduced VAT Rate | 5% |
| EU VAT Number | GB999 9999 99 or GB999 9999 99 999 or GBGD999 or GBHA999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | SME Thresholds (Resident Businesses) - GBP 90,000 Non resident - There is no registration threshold |
| Fiscal representative required for non EU companies | A fiscal representative is not required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: Businesses that regularly reclaim VAT can opt to make monthly returns. Permission needs to be requested from the VAT Authority. - Quarterly: This is a standard filing frequency - Annually: If VAT taxable turnover is equal or less than £1.35 million Filing and Payment Deadline - Monthly and Quarterly filing: 7th of the second month following the reference period. - Annually: Last day of February following the reporting year Monthly or Quarterly advanced payments are required |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds for Northern Ireland: Arrivals: GBP 500,000 Dispatches: GBP 250,000 Filing Frequency Monthly Filing Deadline 21st day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies from Northern Ireland. Filing Frequency - Monthly: If the value of intra-community supply of goods exceeds GBP 35,000. - Quarterly: If the value of intra-community supply of goods have not exceeded GBP 35,000 in any of last 4 quarters. - Annually: Possible upon written agreement from Tax Administration and after meeting required conditions Filing Deadline - 21st day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Not applicable |
Latest VAT News United Kingdom
Latest tax technology news and blog posts
March 31, 2026
The decision in Aspire in the Community Services Limited v HMRC [2026] TC09789 is an important and practical case on how businesses can recover UK VAT incurred […]
January 19, 2026
A recent UK First-tier Tribunal decision has provided welcome clarity on when input VAT on advertising and marketing costs can be recovered in full, even by partially […]
December 17, 2025
UK supermarket chain Morrisons has lost a long-running UK High Court case against HM Revenue & Customs (HMRC) over whether its rotisserie chickens should attract standard VAT […]