VAT codes explained
Which code to use on each line, and where it ends up.
Every invoice, bill and credit note line has a VAT code. The code decides how much VAT is charged and where the line goes on your VAT3 return.
| Code | Name | Use it for |
|---|---|---|
| VAT23 | Standard rate 23% | Most goods and services |
| VAT135 | Reduced rate 13.5% | Cleaning, repairs, energy, some building work |
| VAT9 | Second reduced rate 9% | Newspapers, some sporting facilities |
| VAT0 | Zero rate | Exports, most food, children's clothes |
| EXEMPT | Exempt | Financial, medical and education services |
| REVERSE_CHARGE | Reverse charge | Services from other EU countries, some construction |
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