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VAT Registration

VAT Registration

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!


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24th Aug 2011 08:51


What sort of consultancy will he be doing (what is his area of work)?

Regardless, to my eye (and it is a half educated eye only) he would need to register in Hungary as he will (presumably) exceed their threshold.  As all his input VAT will be Hungarian (right?) he will be reclaiming it all through the Hungarian version of HMRC.

If he is not making UK supplies (and I can't see how he would be based on what you say) then there is no need to register in the UK.

Oh, I assume when you say 'he' you mean 'his company'?

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