How VAT works
How much VAT you must charge
There are 3 different rates of VAT that can be added to products. Which one applies depends on the goods and services, and how they바카라 사이트™re used.
Most goods and services are charged at the standard rate of 20%. You should charge this rate unless the goods or services are classed as reduced or zero-rated.
Get a list of reduced or zero-rated goods and services.
Examples of zero-rated items include:
- books and newspapers
- children바카라 사이트™s clothes and shoes
- motorcycle helmets
- most goods you export from England, Wales and Scotland (Great Britain) to a country outside the UK
- most goods you export from Northern Ireland to a country outside the EU and the UK
- goods you supply from Northern Ireland to a VAT-registered EU business - you can