MTD VAT invoicing in the UK — HMRC, rates, and OSS.
HMRC's Making Tax Digital for VAT has been mandatory for all VAT-registered UK businesses since April 2022. This hub gathers four focused guides — written from the VAT Act 1994, HMRC Notice 700/22, the Windsor Framework 2023 and the Finance Act 2017 — on HMRC and MTD, UK VAT rates, the Northern Ireland Protocol and post-Brexit EU OSS.
HMRC and MTD VAT system
HMRC, Making Tax Digital, VAT returns through compatible software.
HMRC, MTD VAT and compatible invoicing software
Making Tax Digital for VAT requires VAT-registered UK businesses to keep digital records and file returns through compatible software.
What must a UK VAT invoice show?
The details HMRC expects on a full VAT invoice, and when a less detailed invoice is allowed.
VAT rates and obligations
Standard 20%, reduced 5%, zero 0% for food/books/children's clothes.
UK VAT rates — 20%, 5%, 0% and exemption
Which rate applies when, and the broad UK zero-rated list.
When must you register for VAT in the UK?
The taxable turnover threshold, the two tests and the 30-day deadline.
How does the UK VAT Flat Rate Scheme work?
Pay HMRC a fixed percentage of your VAT-inclusive turnover instead of working out VAT on purchases.
Post-Brexit international trade
Northern Ireland Protocol, EU OSS for B2C, UK Global Tariff.
Northern Ireland Protocol — dual VAT regime for goods
How the post-Brexit Northern Ireland Protocol creates a unique dual VAT regime where NI follows EU VAT for goods but UK VAT for services.
UK OSS — EU B2C distance selling after Brexit
How UK businesses register for the EU One-Stop-Shop (OSS) Non-Union scheme to sell digital and goods to EU consumers without registering in every member state.