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If your company is not established in the UK and is providing ‘taxable supplies’ of goods or services in the UK, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.
It is imperative that all businesses with any commercial actions in the UK evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.
There are numerous circumstances in the UK that can generate the responsibility to register for VAT. Below are some of the most common cases:
If you are presently, or planning to conduct any of the above (or similar) transactions in the UK, you should contact amavat® immediately to allow us to help you be VAT compliant.
|Supply||Old rate||New rate||Implementation date||End date|
|E-books and online journals||20%||0%||1 May 2020||-|
|Hospitality and tourism including restaurants; cafes; pubs (ex alcohol); hospitality; hotels; B&B's; home rental; caravan and tent sites; hot take away food; theatres; circuses; amusement parks; concerts; museums; zoos; cinemas; and exhibitions. Note: served alcoholic drinks will not benefit from the cut||20%||5%||15 July 2020||31 March 2021|
|VAT UK Rates||VAT UK No. Format||Distance Selling Threshold||Intrastat Threshold|
|UK123456789||Not applicable.||£ 1,500,000 (Arrivals, 2021 only)
£ 250,000 (Dispatches, Northern Ireland only)
*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.
‘VAT Return’ Periods
Monthly or quarterly
‘EC Sales Lists’ frequency
Monthly or quarterly
‘EC Purchase Lists’
Additional reporting requirements
Extended ‘Reverse Charge’
Services which are provided by a non-established business to a VAT registered customer in the UK, would be subject to the reverse charge and the customer would account for the VAT. Please contact amavat® if you would like further information of how the extended reverse charge applies in UK.
The tax authority might need the appointment of a tax representative, if the business is established in a non-EU country with no common assistance arrangements in the UK.