United Kingdom VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Portugal. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority HM Revenue & Customs (HMRC)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	HM Revenue & Customs (HMRC)
Standard rate	20%
Reduced rates	5%, 0%
Registration threshold	£90,000
Filing frequency	Quarterly / monthly / annual
E-invoicing / digital reporting	Electronic invoicing is mandatory only in limited sectors such as certain NHS related supply chains, and there is no universal mandate.
Typical registration lead time	~40 working days benchmark; straightforward cases often faster