VAT is a tax on consumer expenditure. It is collected on business transactions, imports and acquisitions.

Most business transactions involve supplies of goods or services. VAT is payable if they are:

• supplies made in the United Kingdom (UK) or the Isle of Man
• by a taxable person
• in the course of a business
• are not specifically exempted or zero-rated.

What are the VAT rates?

There are 3 rates of VAT:

• a standard rate, currently 17.5%
• a reduced rate, currently 5%
• a zero rate.

Do these rates apply to all goods and services?

No. Some supplies are exempt from VAT, which means that no VAT is payable. Also supplies are outside the scope of VAT if they are:

• made outside the UK and Isle of Man
• not made in the course of business.

Selling Goods and Services to EU member Countries

When goods are sold to a customer in another EU member state, and the customer (company) is registered for VAT we do not have to charge VAT. 

In order to zero-rate the supply we require a valid VAT registration number and quote it our sales invoice. 

VAT is a sales tax, which we add on to all prices if the customer is in the UK or the European Union.


We ARE NOT responsible for any import duty or taxes that is due for your country.