VAT for Non-UK company

VAT for Non-UK company

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Non-UK company (but part of EU) is going to trade in UK (product, not a service trading). What steps needs to be taken to register for VAT in UK. (Their taxable supplies (exluding VAT) will exceed £55k).
Verka Hammond

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By theaardvark
16th Feb 2005 13:01

Register as normal....
Your question isn't clear but I'm assuming that your Client is a non-UK limited company based and incorporated in another EU Member State. You Client is to purchase goods in the UK for sale to UK customers or dispatch goods from its EU Member State for sale to private individuals in the UK (distance selling) and wishes to register for VAT.

Registration can be affected in the normal way. A standard application form is sent to HM C&E.

Your Client needs to decide whether it wishes to register from a UK address (if it has one), from its head office (not liked by HM C&E but still possible) or if it wishes to appoint a representative to receive correspondence from HM C&E (a tax agent - not a tax representative who shares liability for tax payments).

If your Client has a UK office then it should register with the local registration section for that office. If it wishes to appoint a tax agent, the agent should contact its local registration section (VATease can do this sort of work if you need a UK agent). If your Client wishes to register from its head office address it should contact the Non-Established Taxable Persons Unit (NETPU) at HM C&E in Aberdeen (Tel: 00 44 1224 844651).

Regards

Paul Taylor
0121 778 4299
VATease - VAT Advice

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