The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
An overseas trader, also known as a non-established taxable person (NETP), may be considered to be any person who:
HMRC Notice 700/1 ; VATREG37000; De Voil Indirect Tax Service V2.157 (subscription sensitive)
Please see the Overview of the place of supply of services rules guidance note for details on what constitutes an establishment for VAT purposes.
With effect from 1 December 2012, the UK VAT registration threshold for non-UK established businesses was removed and a non-established business is required to VAT register as soon as they start to make supplies within the UK that are liable to UK VAT. These changes are intended to bring the UK in line with the other EU member states and are the results of the CJEU decision in Schmelz.
The following section provides an overview of the types of situations where an overseas trader can VAT register in the UK.
An overseas trader must be registered for VAT in the UK in the following circumstances:
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