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VAT in the United Kingdom: Key VAT Information
VAT · United Kingdom

VAT in the United Kingdom:
Key VAT Information

Standard rate 20 %
Local name VAT
Tax authority HMRC (His Majesty's Revenue and Customs)

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Reference guide

VAT in the United Kingdom

Eurofiscalis · Tax reference

Up-to-date edition · April 2026

The essentials

Foreign businesses trading in the United Kingdom may need to register for UK VAT and invoice with a GB VAT number. UK VAT is administered by HMRC.

The UK applies a standard VAT rate of 20% and a reduced rate of 5% for selected supplies.

Since Brexit, EU Intrastat and OSS rules do not apply in the same way to Great Britain. Imports, local supplies and marketplace sales must be reviewed under UK VAT rules.

Tax data

Rates, thresholds & obligations

Everything you need to anticipate your VAT obligations in United Kingdom.

Fiscal identity · VAT

United Kingdom

20% Standard rate
  • Standard rate 20 %
  • Reduced 5 %

Identity

Local name
VAT
Number format
GB123456789
Tax authority
HMRC (His Majesty's Revenue and Customs)
Currency
—

Returns

VAT frequency
Quarterly by default; monthly on request (common when in a refund position); annual scheme (Annual Accounting Scheme) available below £1,350,000 of taxable turnover.
Filing deadline
The 7th of the 2nd month following the end of the reporting period
Intrastat deadline
Not applicable post-Brexit for Great Britain

Thresholds

Distance sales (OSS)
—
Intrastat — dispatch
—
Intrastat — arrival
—

Penalties

Late filing
Points-based system since 2023: accumulation of points leading to fines of €200 to €1,000
Late payment
2.5% of the amount due + interest on the unpaid balance
ESL list
Not applicable post-Brexit

Last updated: April 2026

VAT calculator

Work out a net or gross price

Convert net ↔ gross using the VAT rates in United Kingdom.

VAT rate

VAT Calendar

Filing deadlines

Once registered for VAT in the United Kingdom, foreign businesses must follow HMRC's filing calendar, built around the quarterly VAT return submitted through Making Tax Digital. As the UK is outside the EU, there are no EC Sales List, Intrastat or OSS obligations, but UK VAT can still be recovered where eligible. Late filing and late payment may trigger HMRC penalties and interest.

VAT returns
  • Quarterly VAT return (MTD) UK VAT returns are generally filed quarterly through Making Tax Digital. Payment is usually due one month and seven days after the end of the VAT period.
VAT refund
  • Foreign VAT refund Foreign businesses may recover UK VAT through the relevant refund procedure where eligible.

Related articles

Official links

FAQ

Frequently asked questions

Everything you want to know about VAT in United Kingdom.

What is the standard VAT rate in the UK?

The standard VAT rate in the United Kingdom is 20%.

Does OSS apply in the United Kingdom?

No. The UK is no longer an EU Member State, so EU OSS does not apply to UK VAT. UK-specific VAT registration and filing rules must be reviewed.

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