Should I pay UK VAT?

If you are a:

• a UK private or business customer

  you must pay UK VAT

• an EC private (non-business) customer

  you must pay UK VAT

• an EC VAT registered business customer

  you must NOT pay UK VAT

• a non-EC private or business customer

  you must NOT pay UK VAT

Please supply your VAT registration number if you are claiming exemption from UK VAT.

We will always check each invoice to make sure that the UK VAT rules have been properly applied.

What is 'VAT' in other languages?

• AUSTRIA
  Mehrwertsteuer (MWSt)
• BELGIUM
  Taxe sur la Valeur Ajoutee (TVA) Belasting over de Toegevoede Waarde (BTW)
• DENMARK
  Omsaetningafgift
• FINLAND
  Arvonlisavero (ALV)
• FRANCE
  Taxe sur la Valeur Ajoutee (TVA)
• GERMANY
  Mehrwertsteuer –VAT Umsatzsteuer - Turnover Tax
• GREECE
  Foros Prostithemenis Axias (FPA)
• ITALY
  Imposta sul valore Aggiunto (IVA)
• LUXEMBOURG
  Taxe sur la Valeur Ajoutee (TVA)
• NETHERLANDS
  Omzetbelasting (OB) Belasting over de Toegevoede Waarde (BTW)
• PORTUGAL
  Imposto sobre o Valor Acrescentado (IVA)
• SPAIN
  Impuesto sobre el Valor Anadido (IVA)
• SWEDEN
  Mervardeskatt (MOMS)

What is the 'UK' for VAT purposes?

The United Kingdom consists of Great Britain, Northern Ireland and the waters within 12 nautical miles of their coastlines. It does not include the Channel Islands or the Isle of Man but for VAT purposes the Isle of Man is treated as part of the UK.

VAT Territory of the EC

Countries Inside the VAT Territory of the EC
United Kingdom and the Isle of Man
Austria
Belgium
Denmark, except the Faroe Islands and Greenland
Finland
France, including Monaco
Germany, except Busingen and the Isle of Heligoland
Greece
The Republic of Ireland
Italy, except the communes of Livigno and Campione d’Italia and the Italian waters of Lake Lugano
Luxembourg
The Netherlands
Portugal, including the Azores and Madeira
Spain, including the Balearic Islands but excluding Cueta and Melilla
Sweden

Countries Outside the VAT Territory of the EC
The Channel Islands
Andorra
San Marino
The Aland Islands (Finland)
The Canary Islands
The overseasdepartments of France (Guadeloupe, Martinique, Reunion, St Pierre and Miquelon, and French Guiana)
Mount Athos (Greece)
Cyprus
Gibraltar
Malta
The Vatican City