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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 .


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 University makes see VAT Coding - Purchases

Any vat queries should be directed to Calli Hopkinson (ext 2582) or email on

Useful links

EU Country Codes, VAT number formats, VAT in local languages and Enquiry Letters can be found on the following HMRC website.

The University VAT number is: GB 607 6064 48


VAT Enquiries

The Old Burgh School
Abbey Walk
St Andrews
KY16 9LB
Scotland, United Kingdom

Tel: 01334 462582
Fax: 01334 462535

See also

External links