Key requirements
Use the 2024 guide, FAQ and checklist for the move from 8% to 9%, and the separate 2023 materials for the move from 7% to 8%. Preparation videos accompany each set. A further video helps non-registered businesses assess registration rather than treating the rate increase as an automatic registration event. Match the resource year to the historical invoice, payment and performance dates under review. The preparation schedules and concessions are not new upcoming obligations in 2026. For ordinary current supplies, consult the prevailing-rate and transaction guidance alongside the historical material needed for an adjustment.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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