Businesses established in the UK
If you are a business established in the UK (UK for VAT purposes includes the Isle of Man) that makes taxable supplies to customers based in the UK you need to register for vat if
||Your taxable supplies (both goods and services) made within the UK have exceeded thecurrent threshold of £77,000 for the previous 12 months or you expect it to go over that figure in the next 30 days alone;or
||Acquisitions: you have acquired GOODS from other EU countries exceeding £77,000. Then there is no import VAT within the EU but you will need to pay UK VAT. If the value of goods received from other EU countries in the UK exceed £77,000 in the current year since 1 January, or you expect to acquire more than that value in the next 30 days alone, you must register for VAT; or
||You’ve acquired a VAT registered business. You have to add your own VAT taxable turnover over the last 12 months to the turnover of the business taken over. If the total exceeds the current registration threshold of £77,000 you'll have to register for UK VAT.
If you make taxable supplies of SERVICES to customers based outside the UKyou need to charge UK VAT if the place of supply is determined to be the UK and the supplies exceed the VAT registration threshold. In order to charge VAT you will need to register for UK VAT.
If you are a business established in the UK that receives SERVICES from outside the UK and if the place of supply of such services is held to be the UK,you will need to register for UK VAT if the services received by youtogether with the taxable supplies you make exceed the registration threshold. However, you will need to account for VAT using the reverse charge mechanism.