Get Vat65

It's charged by businesses on goods or services at the point of sale, and as it's a consumption tax, it's paid by the end customer, rather than the company selling the goods.

VAT is a form of consumption tax – a tax applied to purchases of goods or services and other 'taxable supplies'. For a business, VAT plays an important role and can be charged on a range of your goods and services. Charities will have different rules governing their VAT.

VAT is a tax on consumer expenditure. It is charged on goods and services which fall within the scope of VAT.

VAT tax is what is known as a consumption tax, as the bill is footed by the customer — not the business. The idea is that the business adds VAT onto their fees and prices as an additional cost and then collects this taxation on behalf of the government.

VAT is commonly expressed as a percentage of the total cost. For example, if a product costs $100 and there is a 15% VAT, the consumer pays $115 to the merchant. The merchant keeps $100 and remits $15 to the government.

Customs will approve your form if everything is in order. To get paid, either take your approved form to the VAT refund desk at the airport, or send it to the retailer or refund provider with evidence of where you're travelling to.

Value-Added Tax (VAT) is payable at point of importation into the State. Imported goods are liable to VAT at the same rate as applies to similar goods sold within the State. For example, goods which are zero-rated on sale within the State are zero-rated at importation.

If your business is registered outside the UK you must use form VAT65A to reclaim VAT paid in the UK. Businesses registered in the EU must use this form to reclaim VAT paid in the UK from 1 January 2021. Email HMRC to ask for this form in Welsh (Cymraeg).