VAT Registration

VAT Registration, UK VAT registration

Registering for UK VAT(Value Added Tax)is a fairly straightforward process.But to determine if, at all, you need to register for UK VAT, you will need to understand the complicated UK VAT rules. Different rules apply for supply of goods and services. Rules for determining the place of supply for services are more complicated. The keys to determining your obligation to register for

UK VAT are a) whether the supplies are ‘taxable supplies’, b) whether the place of supply is the UK and c) if you have exceeded the VAT registration threshold. Once you have decided that you do need to register for UK VAT, please choose one of the following categories to get going:

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.

Businesses established in the EU, But NOT in the UK

If you are a business,established within the EU but not in the UK,making taxable supplies of GOODS to customers based in the UK you will need to register for UK VAT if the taxable supplies of goods to UK customers who are not registered for UK vat exceed £70,000. This is called distance sales. If the value of your distance sales in the calendar year from 1 January goes over the current distance selling threshold of £70,000, you must register for UK VAT.

You make taxable supplies of SERVICES exceeding the VAT registration threshold to customers not registered for VAT in the UK and where the place of supply of such services is held to be the UK you will need to register for UK VAT.

Please contact us to help you with UK VAT registration

Proceed to register for VAT (Our Fee £50)

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Businesses established outside the EU With no place of business in the UK

If you are a business established outside the EU with no place of business established in the UKand making taxable supplies of GOODS to customers based in the UK then a you’re a Non-Established Taxable Person (NETP). NETPswill need to register for UK VAT if thetaxable supplies of goods to UK customers exceed £77,000 (please note that the law in this regard is changing and from 01 December 2012 you will need to register for UK VAT regardless of the value of the supplies made). You make taxable supply of SERVICES to customers not registered for VAT in the UK exceeding the UK VAT registration threshold and the place of supply is held to be the UK then you will need to register for UK VAT. Please contact us to help you with UK VAT registration

Penalties for failure to register for VAT

VAT Registration