VAT Registration & Returns Services
Stress‑Free VAT Reporting and Filing.
Our qualified and experienced team take care of preparing and submitting your VAT reporting and returns throughout the year, ensuring accuracy and compliance at every stage.
What We Deliver
We provide comprehensive accounting solutions built to support growth.
VAT Registration
Support
Quarterly & Annual Returns
Making Tax Digital (MTD) Compliance
Error‑Free Filing
Stress‑Free Compliance
Ongoing Advisory
What is VAT?
Value Added Tax (VAT) is a consumption tax applied to most goods and services in the UK. While individuals pay VAT when purchasing products, businesses may be required to register, collect, and remit VAT to HMRC.
Businesses with a turnover of more than £85,000 (known as VAT registration threshold) must register to pay and add VAT on the products and services they buy and sell and pay this to HMRC when they file their quarterly return.
Once registered, your business is issued a unique nine‑digit VAT number, prefixed with GB. This number appears on your VAT registration certificate, which also confirms when your business crossed the registration threshold and when your first VAT return is due.
VAT in the UK is typically charged at:
- 20% Standard Rate – applied to most goods and services.
- 5% Reduced Rate – applied to certain health, energy, heating, and protective products.
- 0% Zero Rate – applied to specific categories such as children’s clothing, books, and some health or building products.
- Outside the Scope – some items, such as stamps, financial services, and property transactions, are exempt from VAT.
Online VAT Calculator
You can use HMRC’s online VAT calculator to determine when your VAT payment is due for the current accounting period. Please note, this tool cannot be used if you pay on account or are registered under the annual accounting scheme. To remain compliant with HMRC’s Making Tax Digital rules, VAT returns must be submitted using approved accounting software, with digital records kept throughout the year.
EU eCommerce VAT Changes
Over the past 18 months, online businesses have experienced significant growth. To simplify VAT reporting and improve compliance, the EU introduced the VAT eCommerce Package in 2021. This package shifts certain VAT responsibilities onto marketplaces and provides streamlined systems for individual sellers.
One Stop Shop (OSS)
The OSS allows B2C sellers within the EU to declare and pay VAT for cross‑border sales in a single return, rather than registering in multiple countries.
Import One Stop Shop (IOSS)
The IOSS is designed for vendors selling imported goods to EU buyers. It simplifies the collection, declaration, and payment of VAT, ensuring a smoother process for both sellers and customers.
Why It Matters
These changes reduce administrative burdens, improve transparency, and make VAT compliance more straightforward for eCommerce businesses operating across Europe.
Why Choose Filipiak & Co. Accountants
Meticulous Accuracy
Clear Communication
