In this section:
- Introduction to VAT
- Registering for VAT
- Choosing the best VAT accounting scheme for your business
- VAT rates and charging and reclaiming VAT on sales and purchases
- Keeping records, invoicing and accounting for VAT
- VAT returns, payments and refunds
- VAT problems, mistakes, adjustments, inspections and investigations
- Changing your VAT registration details or deregistering from VAT
- VAT and international trade
- VAT for charities and other not-for-profit organisations
- VAT for consumers
- VAT for tax agents and advisers
VAT for charities and other not-for-profit organisations
How VAT applies to charities and not-for-profit organisations Charities may need to register for VAT; VAT relief on goods and services for charities and other not-for-profit organisations
Zero-rated VAT on charity-funded goods or services Certain goods and services provided to some types of organisation can be zero-rated if all conditions are met
How VAT applies to charity fundraising Charities and not-for-profit organisations may benefit from special VAT treatment for fundraising events meeting certain conditions
Reduced VAT on gas and electricity used for charity purposes How to make sure that your not-for-profit organisation does not pay standard rate VAT for gas and electricity
How charities can import goods VAT free Find out about VAT-free imports by charities and other not-for-profit organisations from outside the EU and certain other countries
