International aspects of VAT made simple

This guide aims to outline for UK charities and NGOs the special VAT rules that apply when goods and services are supplied across national borders.

The rules are complex and this guide explains when to charge VAT and how this affects your recovery of VAT on purchases.

Latest version updated January 2021

The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.