At the heart of A&M’s Global Indirect Tax Compliance and Reporting services, is the provision of VAT and GST return compliance. Businesses operating locally or globally, all face the same challenge of ensuring all compliance filing obligations are accurate and submitted on time. Our dedicated teams work in partnership with yours, from onboarding and transition, data transformation and return preparation. Using leading compliance technology means that your data is compiled into returns that comply with the latest regulations, regardless of where in the world they arise.

We support our clients with all their VAT /GST obligations, from routine VAT return questions raised by a tax authority, to managing full tax authority audits.

Our UK  VAT compliance services, includes the preparation and submission of periodic VAT returns for both fully taxable and partly exempt businesses, assistance with VAT registration and other obligations such as the Option to Tax over land and property interests.  A&M acts as agent for UK VAT registered businesses, so that we can assist in HMRC audits, disclosures and repayment queries.

An EC Sales List is a mandatory report for VAT-registered businesses that supply goods and certain services to VAT-registered customers in other European Union countries. The primary purpose of the EC Sales List is to enable the tax authorities in different EU countries, to cross-check and verify the correct amount of VAT is being accounted for on cross-border B2B transactions. In contrast, Intrastat is a system used to collect statistics on the trade of goods between member states of the EU. While ECSL’s are filed on a monthly, quarterly or annual basis, Intrastats are generally required to be prepared on a monthly basis. Using the same process as for VAT/GST return preparation, we will work with you to fulfil you ECSL and Intrastat obligations.

EU fiscal representation is an arrangement where a local entity in an EU member state, the fiscal representative, is appointed by a non-EU company to handle its VAT obligations and act as a primary contact with the local tax authorities. This is often mandatory for non-EU businesses engaged in taxable transactions within the EU. We can provide fiscal representation services wherever they may be required. Our focus is to ensure that your reporting obligations are all met.

Once we have prepared and reviewed your VAT/GST returns with you, and with your approval, set about filing, it is of course necessary to make with the relevant tax authority the amounts due. This process can be complex, particularly for those businesses with a large compliance footprint, and mistakes can lead to significant penalties for not meeting payment deadlines. We will work with you and can help to facilitate making payments on time.

We work with e-commerce sellers and online marketplaces, helping them to navigate the complex and often overlooked compliance obligations they encounter.

The Union One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) VAT schemes introduced by the EU in 2021 to simplify VAT compliance for businesses that sell goods and services to customers across EU borders, nevertheless require careful consideration and review, to ensure that they are properly implemented and administered. We will work with you to ensure you account for the right amount of VAT, at the right time. Online marketplaces face additional challenges, as many are required to account for VAT on behalf of their underlying sellers on consignments under €150. These rules are also under review, with major changes being implemented from 2026 through to 2028 and beyond.

An intrinsic part of our compliance service is to support where tax authorities request additional information and supporting documents once VAT returns have been submitted, particularly where a refund is being claimed. We will work with you as an integrated element of our core service, to ensure responses are dealt with quickly. Periodically, tax authorities will undertake a deeper review of a taxpayer’s affairs, which can lead to extensive correspondence and negotiation. Leveraging our global indirect tax network, we provide proactive and pragmatic advice to ensure enquiries are managed with the least disruption possible.

Accurate financial data is crucial for informed business decision making, and none more so than when relying on the quality and completeness of information to prepare VAT/GST returns. In their Guidelines for Compliance 8, released in November 2024, HM Revenue & Customs in the UK emphasised the importance of good data and that simply outsourcing compliance obligations does not change this. Our team of indirect tax transformation specialists bring the clarity of process and control optimisation to improve data quality at its source, improving the compliance process from the outset and making data informative.

Let us know if you would like to discuss how we can help you improve your data and control processes.

Our delivery of indirect tax compliance services is far more than the sum of its component parts. Our relationship with our compliance clients extends to manage the whole indirect tax lifecycle, from data creation, manipulation and analytics, to audit support, global VAT advisory services and the whole of A&M Tax.

Whether you choose to use our compliance services or maintain an in-house team, we would be pleased to offer any VAT/GST advice.