To use this service you need:
- a VAT number
- a Government Gateway user ID and password
You get these when you register for VAT.
Using your account
You can use your account to:
- set up a Direct Debit to pay VAT
- view your payments and outstanding liabilities
- report changes to your business
- cancel your VAT registration
Sign in to your VAT online account
Sign in to your HM Revenue and Customs (HMRC) online account to submit your VAT Return. You can also view your VAT account and access other VAT online services.
You cannot use your online account to send your VAT Return if you’ve signed up for ‘Making Tax Digital’ for VAT. Use accounting software that’s compatible with Making Tax Digital instead.
Other VAT services
You can also log in to your HMRC online account to:
- submit an EC Sales List (ESL)
- submit a Reverse Charge Sales List (RCSL)
- apply for EU VAT refunds
- tell HMRC you’ve brought a vehicle into the UK using the Notification of Vehicle Arrivals (NOVA) service
- use the VAT MOSS service
How do I get my VAT refund from HMRC?
Claim your refund by submitting a VAT Return. You need to give your account details to HM Revenue and Customs ( HMRC ) – even if you’ve already set up a Direct Debit for VAT Returns. Add or change them by going to the registration details in your VAT online account.
Bad debts
You can reclaim the VAT you’ve paid HMRC but not received from a customer if it’s a ‘bad debt’ (one you’ve written off). To qualify for the relief:
- the debt must be between 6 months old and 4 years and 6 months old
- you must not have sold the debt on
- you must not have charged more than the normal price for the item
You should reclaim them via your VAT Return (add them to your Box 4 figure) and keep records about the debt.
If the debt is paid, you must pay the relief back via your VAT Return by adding the amount to your ‘Box 1’ figure.