Value Added Tax

VAT registration ― overseas businesses

Produced by Tolley
  • 19 Jan 2022 07:03

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • VAT registration ― overseas businesses
  • VAT registration as a result of taxable supplies by a person not established in the UK
  • Absence of registration threshold for NETPs
  • No requirement to register where services subject to reverse charge
  • Other circumstances where no registration requirement arises
  • Exemption from registration for repayment traders
  • Further obligations related to registration of NETPs
  • Registering directly as an NETP or using a VAT agent
  • Appointing a VAT representative
  • Practical points

VAT registration ― overseas businesses

This guidance note provides information relevant to the VAT registration procedure for persons not established in the UK and is intended to be read in conjunction with the VAT registration ― compulsory and the VAT registration procedure guidance note, which has a table with links to VAT registration forms.

The following guidance notes are also particularly relevant:

  1. Pre-incorporation, pre-registration and post-registration input tax

  2. International services ― overview

  3. Imports ― overview

  4. Brexit ― overview

VAT registration as a result of taxable supplies by a person not established in the UK

HMRC refers to a taxable person not established in the UK as a non-established taxable person (NETP). An NETP is any person who is not normally resident in the UK, does not have a UK establishment and, in the case of a company, is not incorporated in the UK. A UK establishment exists if the place where essential management decisions are made and central administration of the business is carried out is in the UK or if the business has a permanent physical presence with the human and technical resources to make or receive taxable supplies in the UK. HMRC normally regards a company which is incorporated in the UK to have an establishment in the UK if it is able to receive business supplies at its registered office. HMRC does not regard businesses established in the Isle of Man as NETPs.

Absence of registration threshold for NETPs

One salient point with regard to the registration of NETPs is that

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