Following consultation, the UK government confirmed mandatory e-invoicing for all VAT-registered businesses, with a phased rollout starting April 2028 for the largest businesses and full mandate by April 2029.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
Marcus Ward · 1 day ago
HMRC has updated Notice 742A to clarify the treatment of opted land and buildings, including the requirement to account for output tax on assets remaining on hand at the point of VAT registration cancellation and the removal of a temporary change to the notification time limit. The notice also outlines whether optors need HMRC permission before exercising the option and how to notify HMRC of the decision.
Irish News · 3 days ago
The UK Government has announced a temporary VAT cut for Northern Ireland hospitality, reducing the rate on tickets for theme parks, zoos and museums from 20% to 5% for the summer holidays of 2026. The move is part of a broader push to align Northern Ireland’s rates with the Republic of Ireland, where food and hospitality services will fall to 9% later this year. The decision is seen as a proof point for differentiated VAT policy to support the sector.
Greater Birmingham Chambers of Commerce · 12 days ago
The UK Chancellor announced temporary VAT cuts from 20% to 5% on family attractions during school holidays, effective from the end of June to 1 September 2026. Additional measures include free bus journeys for under‑16s in England in August, a 12‑month HGV road tax holiday, and a one‑third reduction in red diesel duty until the end of 2026. Business leaders argue the cuts are insufficient to support hospitality and other sectors.
Museums Association · 13 days ago
The UK government has introduced a temporary 5% VAT rate on admission to certain family attractions, effective from 25 June to 1 September 2026, replacing the standard 20% rate. The cut covers museums, planetariums, heritage sites, nature reserves, botanical gardens, children’s meals and performance‑venue tickets marketed for children, but excludes seasonal passes beyond 1 September unless priced similarly to day tickets. Charities already exempt from VAT do not benefit unless they operate through a VAT‑registered trading subsidiary.
VatCalc · 13 days ago
UK announced a temporary emergency VAT reduction from 20% to 5% on children’s meals and family attraction tickets for the 2026 summer holidays. The relief applies from 25 June to 1 September 2026 and covers specific categories such as dedicated children’s meals, family admission tickets, and attractions like theme parks and museums. Businesses may adjust VAT retrospectively and refund excess charges.
UK Government · 14 days ago
The UK will apply a temporary 5% VAT rate to children's meals, admission tickets to theatres, cinemas, concerts, exhibitions, shows, and family attractions from 25 June 2026 to 1 September 2026 inclusive. The reduced rate ends on 1 September 2026, after which the standard rate resumes.
Primary source
Read the full article at BDO UKThis summary was published on VATfaqs.com on 1 January 2026. It relates to VAT developments in United Kingdom. The original source is BDO UK.
