VAT registration ― overseas businesses

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information relevant to the VAT registration procedure for persons not established in the UK and is intended to be read in conjunction with the VAT registration ― compulsory and the VAT registration procedure guidance note, which has a table with links to VAT registration forms.

The following guidance notes are also particularly relevant:

•
Input tax ― pre-registration, pre-incorporation and post-registration
•
International services ― overview
•
Imports ― overview
•
Brexit ― overview

VAT registration as a result of taxable supplies by a person not established in the UK

HMRC refers to a taxable person not established in the UK as a non-established taxable person (NETP). An NETP is any person who is not normally resident in the UK, does not have a UK establishment and, in the case of a company, is not incorporated in the UK. A UK establishment exists if the place where essential management decisions are made and central administration of the business is carried out is in the UK or if the

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