V.A.T Information

Q. Can I have a VAT receipt on items purchased from a store?
If you are a VAT registered trader, the till receipt we provide in store is a modified tax invoice which is normally sufficient to allow you to make a VAT claim to HM Revenue & Customs.

Q. Can I have a VAT receipt for items purchased from the Next Directory, (I have a valid address).
If you are a VAT registered trader, we can provide a VAT receipt in respect of the items purchased from the Next Directory; this can be issued once the goods have come to the end of their approval period, when the ownership of the goods transfers. Certain items are not VAT rated e.g. Children's clothes.
Any VAT receipts will be made out to the Next Directory account holder and sent to the address quoted on the account.

Please Note the VAT rate is 20%.

Q. What is the Next Directory VAT registration number in the UK?
GB 179 7658 90

Q. Does the Republicof Ireland have a VAT registration number?
Yes, IE 9973522O

Q. Is the Next Directory VAT/GST registered in any other countries?
Next Directory is currently registered in the following countries:
© Copyright 2010 care of the Next Directory (a trading name of Next Retail Ltd.), Desford Road, Enderby, Leicester, LE19 4AT.

• Company Registered Number: 4521150
• Germany VAT Registration: DE 173548186
• Cyprus VAT Registration: CY 99200002 N
• Spain VAT Registration: N 0060092 D
• Jersey GST Registration: 0002822
• Finland VAT Registration: FI 2278066-9
• France VAT Registration: FR 27 514868827
• Holland VAT Registration: NL 814246205 B01
• Sweden VAT Registration: SE 516405444601
• Italy VAT Registration: IT 00136189990
• Lithuania VAT Registration: LT 100005119714
• Belgium VAT Registration: BE 0822478341
• Estonia VAT Registration: EE 101344209
• Latvia VAT Registration: LV 90009253362
• Poland VAT Registration: PL 5263024325
• Denmark VAT Registration: DK 10163560

Q. I have purchased goods from the Next Directory and I am exporting them out of the UK can I have an export form. (THE RETAIL EXPORT SCHEME).

Unfortunately, due to restrictions imposed by HM Revenue and Customs, mail order and internet sales are not eligible to be included in the Retail Export Scheme. Please see HMRC website


For a customer to purchase goods from a Retail outlet and take advantage of Tax free shopping they will need to prove non residency in the UK, i.e. passport at point of order. Being a mail order company Next Directory does not have this facility; also as we do offer credit facilities our customers need to be registered at an address in this country. Although, you may be a customer with dual nationality, our policy remains.

Q. I live in the Channel Islands can I claim the VAT back?
NEXT operates a standard product pricing policy in the UK and the Channel Isles, meaning that customers are charged the same prices irrespective of where they live. Prices are the same across our retail stores and the NEXT Directory, including internet orders. We believe that price integrity within any currency zone is important, not just for the sake of fairness but also because goods can be returned to any store.

Furthermore, determining prices for stores outside the UK is more complex than simply adjusting for differences in taxation, as there are often additional cost and currency implications. Delivery costs for the Channel Isles are generally higher than for our UK stores and Directory customers, and there can be higher local operating costs such as rent and wages. Not all product prices in the UK include VAT, for example there is no VAT on Childrenswear. NEXT does not seek to recover the additional costs incurred in the Channel Isles on these products, we maintain the same prices as those in the UK.

The NEXT stores in the Channel Isles are managed by NEXT, not by a franchise partner. Franchise businesses owned locally may set different prices to those prevailing in the UK or other Channel Isles, whereas we have a standard pricing policy.

A tax free shopping scheme operated by Global Refund is available at NEXT stores in the UK to non EU customers. This applies to all products, with the exception of Childrenswear; subject to a minimum spend of £50 and an administration charge. NEXT has two stores at Gatwick airport where we are authorised by Customs and Excise to operate tax free shopping, provided the customer is travelling to a non EU destination.

We recognise that the additional costs of operating in the Channel Isles may be less than the benefit received by not having to pay VAT. However, NEXT believes that it is fair to charge all of its customers the same price, irrespective of product type and local operating costs.

NEXT has therefore determined that a standard pricing policy for the UK and Channel Isles avoids additional administrative costs and, overall, results in offering all of our customers good value across our entire product range.