VAT guidelines
Important New Guidelines
Important updates to purchasing goods / services from overseas can be found on webpage Buying Goods and Services from Overseas
VAT rate change commencing on 4 January 2011 can be found on the webpage Changes to the standard rate of VAT .
General
VAT is a tax on the supply of goods or services which is made for a consideration (normally, but not necessarily cash).
We need to think about the VAT implications every time we make supplies to a customer or buy goods or services from our suppliers.
For guidance on VAT-issues related to sales that the University makes see VAT Coding Sales & Invoices
For guidance on VAT-issues related to purchases that the Unversity makes see VAT Coding - Purchases
Any vat queries should be directed to Janette McKinnon (ext 2582) or email on vatenquiries@st-andrews.ac.uk.
Useful links
EU Country Codes, VAT number formats, VAT in local languages and Enquiry Letters can be found on the following HMRC website.