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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 .

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 University makes see VAT Coding - Purchases

Any vat queries should be directed to Calli Hopkinson (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.

The University VAT number is: GB 607 6064 48

Contact

VAT Enquiries

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

Tel: 01334 462582
Fax: 01334 462535

See also

External links