HMRC Guidance: VAT guide (VAT Notice 700)

Update June 9, 2023: VAT MOSS references to credit notes for supplies of digital services, the annual accounting scheme, and monthly tax periods have been removed. Updates also reflect the introduction of VAT late submission and late payment penalties, as well as the new interest regime in paragraphs 2.7, 19.9, 21.1, 21.2.1, 21.6, 27.1 and 28.

The guide to VAT rules and procedures.