My client is a one man limited company. Currently not VAT registered. He has just signed a 6 month contract in Hungary for consultancy services and has asked me to register the company for VAT.
During this time there wil be no UK sales as far as I am aware.
He will be working in Hungary during this time. My gut feeling is that he has no UK supplies and therefore can't register in the UK, but should probably be registering in Hungary (where, from a quick web check, I believe the registration threshold is c £28k).
I would welcome any comments from those with superior knowledge on the matter!