United KingdomManual

The UK has a standard VAT rate and one reduced VAT rate. In addition, a number of items are zero rated

UK Statute of limitations

Input VAT should be claimed in a VAT return filed no later than the end of the fourth year following the year during which the deductible VAT was due.

The time limit on the obligation to pay VAT is also four years. In case of fraud or deliberate failure to comply with VAT obligations, this period can be extended up to 20 years.

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