What about foreign VAT?

VAT charged by another country can't be reclaimed from HMRC, so it's treated as part of the cost, not as reclaimable VAT. When an overseas supplier charges no UK VAT at all (for example an advertising platform based in Ireland), the cost is labelled Overseas supplier — no UK VAT charged. Ask your accountant whether the reverse charge applies to you.

More in VAT

• How is VAT worked out?
• An invoice has items at different VAT rates.
• What is an order summary, and what does "Needs invoice" mean?