General Rule for VAT treatment on Goods & Services

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This is for Standard rated vat registered business (not flat rate or exempt and excluding activities under special vat rules) in the UK if they deal in

VAT treatment when a UK business dealing with UK based clients

GoodsB2C or Individuals Persons
 (non-vat registered)
B2B (non-vat registered)B2B (vat registered)
Sell toCharge VATCharge VATCharge VAT
Buy fromNo VATNo VATYes VAT reclaim
For Services (generally)   
Provided by UK businessCharge VATCharge VATCharge VAT
Used by UK businessNo VATNo VATYes VAT reclaim

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